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Valentina R., lawyer
(Case C-518/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - State aid - Regulation (EC) No 1998/2006 - Article 35 TFEU - De minimis aid in the form of tax relief - National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief))
(2018/C 142/10)
Language of the case: Bulgarian
Applicant: ‘ZPT’ AD
Defendants: Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite
1)Consideration of the third part of the third question has not disclosed any factor of such a kind as to affect the validity of Article 1(1)(d) of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles [107 TFEU and 108 TFEU] to de minimis aid.
2)Article 1(1)(d) of Regulation No 1998/2006 must be interpreted as not precluding provisions of national law, such as those at issue in the main proceedings, which exclude investments in assets used for export-related activities from the benefit of tax relief constituting de minimis aid.
(<span class="note"> <a id="ntr1-C_2018142EN.01000702-E0001" href="#ntc1-C_2018142EN.01000702-E0001">*1</a> </span>) OJ C 462, 12.12.2016.