CELEX: 62003TJ0348
State aid
Tax scheme of aid implemented by the Netherlands
International financing activities of groups of companies
Decision declaring the aid scheme to be incompatible with the common market
Transitional provision
Protection of legitimate expectations
Principle of equal treatment
Admissibility
Legal interest in bringing proceedings

ACTION for annulment of Article 2 of Commission Decision 2003/515/EC of 17 February 2003 on the State aid implemented by the
Netherlands for international financing activities (OJ 2003 L 180, p. 52) in so far as it excludes from the transitional scheme
those operators who, as at 11 July 2001, had lodged a request with the Netherlands tax authority for application of the aid
scheme in question but whose request had not yet been determined by that date.
Operative part
The Court:
1.
Annuls Article 2 of Commission Decision 2003/515/EC of 17 February 2003 on the State aid implemented by the Netherlands for
international financing activities in so far as it excludes from the transitional scheme which it lays down those operators
who, as at 11 July 2001, had lodged a request with the Netherlands tax authority for application of the aid scheme in question
but whose request had not yet been determined by that date;
2.
Orders the Commission to pay all the costs.