Opinion of the Advocate General — ECLI:EU:C:2018:1037
Date: 2018-12-19
Language of the case: Dutch
Subject matter: State aids;Competition;Free movement of capital
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch (Netherlands) lodged on 16 October 2017 — A-Fonds v Inspecteur van de Belastingdienst (Case C-598/17) Language of the case: Dutch Referring court Gerechtshof ’s-Hertogenbosch Parties to the main proceedings Applicant: A-Fonds Defendant: Inspecteur van de Belastingdienst Questions referred Is the extension of the scope of an existing system of aid as a result of a taxable person successfully invoking the right to the free movement of capital as laid down in Article 56 of the EC Treaty (now: Article 63 TFEU) to be regarded as a new system of aid resulting from an alteration to existing aid? If so, does the task to be performed by the national court under Article 108(3) TFEU preclude the taxable person from being granted a tax advantage which that taxable person claims under Article 56 of the EC Treaty (now: Article 63 TFEU), or should a proposed judicial decision to grant that advantage be notified to the Commission, or should the national court take any other action or implement any other measure, in view of the supervisory task assigned to it under Article 108(3) TFEU? ____________