Judgment — ECLI:EU:T:2014:768
Date: 2014-09-11
Language of the case: Greek
Court formation: Second Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment - successful
Origin: Greece

Summary — Judgment of the General Court (Second Chamber), 11 September 2014 1. Actions for annulment — Actions of the Member States — Action against a Commission decision finding an aid incompatible with the internal market — Admissibility not subject to proof of interest in bringing proceedings (Art. 263 TFEU) 2. State aid — Concept — Legal nature — Interpretation on the basis of objective factors — Judicial review — Scope (Art. 107(1) TFEU) 3. State aid — Concept — Scheme imposing an identical tax rate on different admission fees — Amounts of admission fees fixed by the public authorities — No advantage for undertakings applying a lower admission fee (Art. 107(1) TFEU) 1. See the text of the decision. (see paras 33, 34) 2. See the text of the decision. (see paras 37-43) 3. In the case of national legislation providing for, first, a uniform tax of the price of admission tickets to casinos, and, second, two different statutory prices for admission tickets, since the charge paid to the State for all casinos is calculated in proportion to what they actually received in that respect, the fact that casinos in respect of which a lower admission fee applies pay lesser sums to the State than casinos to which a higher, but directly proportional, admission fee applies is not sufficient to demonstrate the existence of an advantage within the meaning of Article 107(1) TFEU in favour of the casinos falling within the first category. (see paras 55, 57, 68)