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Case C-831/21 P: Judgment of the Court (Second Chamber) of 21 September 2023 — Fachverband Spielhallen eV, LM v European Commission, Federal Republic of Germany (Appeal — State aid — Article 107(1) TFEU — Concept of ‘aid’ — Condition relating to selective advantage — Tax treatment of operators of public casinos in Germany — Levy on the profits — Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax — Decision of the European Commission — Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid — Separate finding of no economic advantage and no selectivity — Action before the General Court of the European Union limited to the finding of no selectivity — Action deemed ineffective — Identification by the Commission of the reference system or ‘normal’ tax system — Interpretation for that purpose of the applicable national tax law — Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ — Principle ne ultra petita)
ECLI:EU:UNKNOWN:62021CA0831
62021CA0831
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Official Journal of the European Union
Series C
C/2023/624
13.11.2023
(Case C-831/21 P) (1)
(Appeal - State aid - Article 107(1) TFEU - Concept of ‘aid’ - Condition relating to selective advantage - Tax treatment of operators of public casinos in Germany - Levy on the profits - Partial deductibility of the amounts paid in respect of that levy from the tax base for income or corporation tax and trade tax - Decision of the European Commission - Rejection of a complaint at the end of the preliminary examination stage on the ground that that deductibility does not constitute State aid - Separate finding of no economic advantage and no selectivity - Action before the General Court of the European Union limited to the finding of no selectivity - Action deemed ineffective - Identification by the Commission of the reference system or ‘normal’ tax system - Interpretation for that purpose of the applicable national tax law - Classification of the levy on the profits as a ‘special tax’ deductible in respect of ‘costs associated with commercial transactions’ - Principle ne ultra petita)
(C/2023/624)
Language of the case: German
Parties
Appellants: Fachverband Spielhallen eV, LM (represented by: A. Bartosch and R. Schmidt, Rechtsanwälte)
Other parties to the proceedings: European Commission (represented initially by: K. Blanck and B. Stromsky, and subsequently by B. Stromsky, acting as Agents), Federal Republic of Germany (represented by: J. Möller and R. Kanitz, acting as Agents)
Operative part of the judgment
The Court:
1.Sets aside the order of the General Court of the European Union of 22 October 2021, Fachverband Spielhallen and LM v Commission (T-510/20, EU:T:2021:745);
2.Refers the case back to the General Court of the European Union;
3.Reserves the costs.
OJ C 198, 16.5.2022.
ELI: http://data.europa.eu/eli/C/2023/624/oj
ISSN 1977-091X (electronic edition)
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Language of the case: German.