18.7.2016

Official Journal of the European Union

C 260/21

(Case C-233/16)

(2016/C 260/27)

Language of the case: Spanish

Referring court

Tribunal Supremo, Sala de lo Contencioso-Administrativo, Sección Segunda

Parties to the main proceedings

Appellant: Asociación Nacional de Grandes Empresas de Distribución (ANGED)

Respondent: Generalitat de Catalunya

Questions referred

1.Must Articles 49 TFEU and 54 TFEU be interpreted as precluding a regional tax imposed on the use of individual large retail spaces with sales areas covering 2 500 m² or more due to their potential effect on planning, the environment and urban retailing patterns in the region, but which, as a matter of law, applies irrespective of whether or not such retail establishments are actually situated in a consolidated urban area and in practice usually affects undertakings from other Member States, given that: (i) it does not affect traders who own several retail establishments, each with sales areas of less than 2 500 m², whatever the total sales area of all of those establishments together; (ii) it exempts collective retail establishments; (iii) it excludes individual retail establishments which are garden centres and those selling vehicles, building materials, machinery and industrial supplies; and (iv) retail establishments given over essentially to the sale of furniture, sanitary ware and doors and windows and those that are do-it-yourself stores are required to pay the tax on only 40 % of the relevant net tax base?

2.Must Article 107(1) TFEU be interpreted as meaning that the following constitute State aid prohibited under that provision: (i) the full exemption from the IGEC of individual retail establishments whose sales areas are less than 2 500 m², of collective retail establishments and of individual retail establishments which are garden centres and those selling vehicles, building materials, machinery and industrial supplies; and (ii) the partial exemption from the IGEC of individual retail establishments given over essentially to the sale of furniture, sanitary ware and doors and windows and of do-it-yourself stores?

3.If those full and partial exemptions from the IGEC constitute State aid within the meaning of Article 107(1) TFEU, what would the scope ratione temporis of such a finding be, in the light of the letter dated 2 October 2013 from the Director for State Aid, Directorate-General for Competition (DG COMP) to the Permanent Representation of Spain to the European Union in connection with case CP 11/01, concerning alleged aid granted by the Autonomous Community of Catalonia under the law passed by the Catalan Parliament?