# C_2006212EN.01000401.xml

| 2.9.2006 | EN | Official Journal of the European Union | C 212/4 |
| --- | --- | --- | --- |

2.9.2006

EN

Official Journal of the European Union

C 212/4

---

Judgment of the Court (Second Chamber) of 15 June 2006 (references for a preliminary ruling from the Cour d'appel de Liège (Court of Appeal, Liège ), Tribunal de première instance de Liège (Court of First Instance, Liège) — Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05)

(Joined Cases C-393/04 and C-41/05) (1)

1

(State aid - Definition - Exemption from municipal and provincial taxes - Effects of Article 88(3) EC - Charges having equivalent effect - Internal taxation)

(2006/C 212/06)

Language of the cases: French

Referring courts

Cour d'appel de Liège, Tribunal de première instance de Liège

Parties to the main proceedings

Applicant: Air Liquide Industries Belgium SA

Applicant:

Defendants: Ville de Seraing (C-393/04), Province de Liège (C-41/05)

Defendants:

Re:

References for a preliminary ruling — Cour d'appel de Liège, Tribunal de première instance de Liège — Interpretation of Articles 25 EC, 87 EC and 90 EC — State aid — Exemption from a municipal tax and a provincial tax on motive force solely for motors used for the distribution of natural gas, to the exclusion of motors used in the distribution of industrial gas

Operative part of the judgment

| 1. | The exemption from a municipal or provincial tax on motive force granted solely in respect of motors used in natural gas stations, to the exclusion of motors used for other industrial gases, may be regarded as State aid within the meaning of Article 87 EC. It is for the referring courts to establish whether the conditions relating to the existence of State aid are met. |
| --- | --- |

1.

The exemption from a municipal or provincial tax on motive force granted solely in respect of motors used in natural gas stations, to the exclusion of motors used for other industrial gases, may be regarded as State aid within the meaning of Article 87 EC. It is for the referring courts to establish whether the conditions relating to the existence of State aid are met.

| 2. | The fact that a tax exemption, such as that at issue in the main proceedings, may be unlawful in the light of Community law on State aid does not affect the legality of the tax itself, so that undertakings liable to pay such a tax cannot rely before national courts on the argument that the exemption was unlawful, in order to avoid payment of the tax or to obtain reimbursement of it. |
| --- | --- |

2.

The fact that a tax exemption, such as that at issue in the main proceedings, may be unlawful in the light of Community law on State aid does not affect the legality of the tax itself, so that undertakings liable to pay such a tax cannot rely before national courts on the argument that the exemption was unlawful, in order to avoid payment of the tax or to obtain reimbursement of it.

| 3. | A tax on motive force, levied in particular on motors used for transporting industrial gas through very high pressure pipes, does not constitute a charge having equivalent effect within the meaning of Article 25 EC. |
| --- | --- |

3.

A tax on motive force, levied in particular on motors used for transporting industrial gas through very high pressure pipes, does not constitute a charge having equivalent effect within the meaning of Article 25 EC.

| 4. | A tax on motive force, levied in particular on motors used for transporting industrial gas through very high pressure pipes, does not constitute discriminatory internal taxation for the purposes of Article 90 EC. |
| --- | --- |

4.

A tax on motive force, levied in particular on motors used for transporting industrial gas through very high pressure pipes, does not constitute discriminatory internal taxation for the purposes of Article 90 EC.

---

(1)  OJ C 273, 06.11.2004.

1

OJ C 93, 16.04.2005.

---