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You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Centre de coordination Carrefour v Commission (State aid) [2010] EUECJ T-94/08 (18 March 2010) URL: https://www.bailii.org/eu/cases/EUECJ/2010/T9408.html Cite as: [2010] EUECJ T-94/08, [2010] EUECJ T-94/8 |
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(Actions for annulment State aid Aid scheme for coordination centres established in Belgium New decision of the Commission adopted following partial annulment by the Court No interest in bringing proceedings Inadmissibility)
In Case T-94/08,
Centre de coordination Carrefour SNC, established in Brussels (Belgium), represented by X. Clarebout and K. Platteau, lawyers,
applicant,
European Commission, represented by J.'P. Keppenne, acting as Agent,
defendant,
ACTION for the annulment of Commission Decision 2008/283/EC of 13 November 2007 amending Decision 2003/757/EC on the aid scheme implemented by Belgium for coordination centres established in Belgium (OJ 2008 L 90, p. 7), in so far as it does not provide an adequate transitional period,
composed of E. Martins Ribeiro, President, S. Papasavvas (Rapporteur) and A. Dittrich, Judges,
Registrar: B. Pastor, Deputy Registrar,
having regard to the written procedure and further to the hearing on 2 July 2009,
gives the following
Background to the dispute
The tax scheme which currently operates in Belgium for the benefit of coordination centres approved under Royal Decree No 187 constitutes aid incompatible with the common market.
Belgium is required to withdraw the aid referred to in Article 1 or to amend it in such a way as to make it compatible with the common market.
As of the date of notification of this Decision, the benefits of this scheme or sections thereof may no longer be granted to new beneficiaries or maintained by renewing existing agreements.
With regard to centres approved before 31 December 2000, the scheme may be maintained until the expiry date of the individual approval applying on the date of notification of this Decision and until 31 December 2010 at the latest. In accordance with the second paragraph, if approval is renewed prior to that date the benefits of the scheme dealt with in this Decision may no longer be granted, even temporarily.'
'The following text is hereby added to Article 2 of [the 2003 decision]:
'The coordination centres with an application for renewal pending on the date on which the present Decision is notified or with an authorisation which expires at the same time as or shortly after such notification, i.e. between the date of notification and 31 December 2005, may continue to benefit from the scheme for coordination centres until 31 December 2005. Renewal of the authorisation for the said coordination centres is hereby authorised until 31 December 2005 at the latest.''
'The four coordination centres in Belgium with an authorisation that has been renewed for an indefinite period on the basis of the [Forum 187 order] may benefit from the scheme for coordination centres until the end of the normal taxable period running on 22 June 2006.'
'The [2006 law] is incompatible with the common market in so far as its provisions are designed to extend by way of new decisions to renew authorisations the scheme for coordination centres beyond 31 December 2005.
Accordingly, the Commission calls on Belgium to desist from implementing the relevant provisions of the [2006 law].'
'Article 1 shall apply with effect from 18 February 2003.'
Procedure and forms of order sought
annul the contested decision in so far as it does not provide for an adequate transitional period;
order the Commission to pay the costs.
dismiss the application as inadmissible or unfounded;
order the applicant to pay the costs.
Law
Arguments of the parties
Findings of the Court
Costs
On those grounds,
hereby:
1. Dismisses the action as inadmissible;
2. Orders Centre de coordination Carrefour SNC to pay the costs.
Martins Ribeiro |
Papasavvas |
Dittrich |
Delivered in open court in Luxembourg on 18 March 2010.
[Signatures]
* Language of the case: French.