Source: All England Reporter
Publisher Citation: [2002] All ER (D) 338 (Oct)
Court: Court of Justice of the European Communities (Third Chamber, Extended Composition)
Judge:

Judges Jaeger (President), García-Valdecasas, Lenaerts, Lindh and Azizi

Judgment Dates: 23 October 2002

Catchwords

European Communities - State aids and regional policy - State aids - Taxation - Legislation introduced to create tax concessions for investments in fixed assets in the Spanish Basque provinces of Álava, Vizcaya and Guipúzcoa - Legality of Commission decision initiating formal investigation procedure.

The Case

On the facts, the Commission had neither infringed: art87(1)EC; arts88(2) and (3)EC; the principle of the protection of legitimate expectations; nor art253EC. Neither was it guilty of a misuse of powers. Therefore Commission Decision SG (99) D-7814 would not be annulled.

Practice Areas

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