||All England Reporter
|| All ER (D) 309 (Apr)
||Court of First Instance of the European Communities (Second Chamber, Extended Composition)
Judges Moura Ramos (President), Tiili, Pirrung, Mengozzi and Meij
||30 April 2002
European Community - Rules on state aid - Gibraltar - Classification of aid as 'existing aid' or 'new aid' - Legislation enacted before accession of the United Kingdom to the Community granting certain companies certain tax benefits - Amendments to legislation after accession extending categories of tax exemption - Legislation enacted after accession creating new categories of tax exemption - Commission decisions provisionally classifying aid as 'new aid' more than 10 years after legislation - Whether amended legislation 'new aid' - Whether extended categories 'new aid' - Whether decision infringing general principles of Community law - Commission Decision SG(2001) D/289755 - Commission Decision SG(2001) D/289757 - Articles 87 and 88 EC (formerly EC Treaty, arts 92 and 93) - Council Regulation (EC) 659/1999.
The Court of First Instance of the European Communities annulled Commission Decision SG(2001) D-289755 (initiating a formal investigation procedure in respect of exempt companies legislation) which found that certain tax exemptions in Gibraltar constituted prohibited state aid since the measure which brought the tax exemptions into force was 'existing aid' which had been subsequently amended. However, the application for annulment of Commission Decision SG(2001) D-289757, (initiating a formal investigation in respect of qualifies companies legislation) was dismissed since the legislation had to be classified as 'new aid' and since there were no infringements of general principles of Community law.
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