I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-23/22) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - State aid - Regulation (EU) No 651/2014 - Exemption of certain categories of aid compatible with the internal market - Guidelines on regional State aid - Scope - Exclusions - Fishery and aquaculture sector - Sector for the processing and marketing of agricultural products - Concept of ‘agricultural products’ - Regulation (EU) No 1379/2013 - Common organisation of the markets in fishery and aquaculture products - Annex I - Activity of processing of fishery and aquaculture products - Salted, frozen and desalted cod)
(2023/C 54/16)
Language of the case: Portuguese
Applicant: Caxamar — Comércio e Indústria de Bacalhau SA
Defendant: Autoridade Tributária e Aduaneira
Article 1 and Article 2(10) and (11) of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 [TFEU] as well as the Guidelines on regional State aid for 2014-2020, read in conjunction with Article 2 and Article 5(a) and (d) of, and Annex I to, Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000,
must be interpreted as meaning that an activity of processing of fishery and aquaculture products, such as the production of salted cod, frozen cod and desalted cod, does not constitute an activity of processing of agricultural products, which is excluded from the scope of Regulation No 651/2014 by reason of Article 1(3)(c) of that regulation, but rather an activity falling within the fishery and aquaculture sector, which is excluded from the scope of that regulation by reason of Article 1(3)(a) thereof.
(<span class="oj-super">1</span>) OJ C 165, 19.4.2022.