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Valentina R., lawyer
(Joined Cases T-836/16 and T-624/17) (*)
(State aid - Polish tax on the retail sector - Progressive tax levied on turnover - Decision to open the formal investigation procedure - Final decision classifying the measure as State aid incompatible with the internal market - Concept of State aid - Condition relating to selectivity)
(2019/C 230/34)
Language of the case: Polish
Applicant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, acting as Agents)
Defendant: European Commission (represented by: K. Herrmann and P.-J. Loewenthal, acting as Agents)
Intervener in support of the applicant: Hungary (represented by: in Case T-836/16, M. Fehér, G. Koós and E. Tóth, and in Case T-624/17, M. Fehér and G. Koós, acting as Agents)
Applications based on Article 263 TFEU and seeking annulment, first, of Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector, opening the formal investigation procedure provided for in Article 108(2) TFEU in respect of that measure and, secondly, Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector (OJ 2018 L 29, p.38), closing the procedure and according to which that measure constitutes State aid incompatible with the internal market which has been unlawfully implemented.
The Court:
1.Annuls Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector;
2.Annuls Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector;
3.Orders the European Commission to bear its own costs and to pay those incurred by the Republic of Poland in Cases T-836/16 and T-624/17;
4.Orders Hungary to bear its own costs in Cases T-836/6 and T-624/17.
(*)
Language of the case: Polish