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Case T-510/20 RENV: Judgment of the General Court of 25 June 2025 – Fachverband Spielhallen and LM v Commission (State aid – Tax treatment of operators of public casinos in Germany – Levy on the profits – Deductibility of the amounts paid in respect of that levy from the tax base for corporation and trade tax – Decision not to raise any objections – No serious difficulties – Concept of State aid – Selective nature)
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62020TA0510
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Official Journal of the European Union
C series
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C/2025/4281
11.8.2025
(Case T-510/20 RENV)
(State aid - Tax treatment of operators of public casinos in Germany - Levy on the profits - Deductibility of the amounts paid in respect of that levy from the tax base for corporation and trade tax - Decision not to raise any objections - No serious difficulties - Concept of ‘State aid’ - Selective nature)
(C/2025/4281)
Language of the case: German
Parties
Applicants: Fachverband Spielhallen eV (Berlin, Germany) and LM (represented by: A. Bartosch and R. Schmidt, lawyers)
Defendant: European Commission (represented by: B. Stromsky and C. Kovács, acting as Agents)
Intervener in support of the defendant: Federal Republic of Germany (represented by: J. Möller and R. Kanitz, acting as Agents)
Re:
By their action under Article 263 TFEU, the applicants, seek the annulment of Commission Decision C(2019) 8819 final of 9 December 2019 on State aid SA.44944 (2019/C) (ex 2019/FC) – Tax treatment of public casinos operators in Germany and SA.53552 (2019/C) (ex 2019/FC) – Alleged guarantee for public casinos operators in Germany (Wirtschaftlichkeitsgarantie), in so far as it rejects their complaint directed against the fact that the sums paid to the Land Nordrhein-Westfalen (Land of North Rhine-Westphalia, Germany) by operators of public casinos by way of a levy on the profits were deductible from the tax bases for trade tax and income or corporation tax.
Operative part of the judgment
The Court:
Dismisses the action;
Orders the European Commission to bear its own costs and to pay those incurred by Fachverband Spielhallen eV and by LM in connection with the appeal proceedings before the Court of Justice in Case C-831/21 P;
Orders Fachverband Spielhallen and LM to bear, in addition to their own costs, those incurred by the Commission relating to the proceedings referred back to the General Court in Case T-510/20 RENV and to the initial proceedings before the General Court in Case T-510/20;
Orders the Federal Republic of Germany to bear its own costs.
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(1)
OJ C 329, 5.10.2020.
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ELI: http://data.europa.eu/eli/C/2025/4281/oj
ISSN 1977-091X (electronic edition)
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