Judgment;Abstract — ECLI:EU:C:2026:224
Date: 2026-03-19
Language of the case: Latvian
Court formation: Ninth Chamber
Procedure: Reference for a preliminary ruling
Origin: Latvia

Request for a preliminary ruling from the Administratīvā apgabaltiesa (Latvia) lodged on 17 December 2024 – Valsts ieņēmumu dienests v SIA OUTLETICO (Case C-870/24, Outletico) Language of the case: Latvian Referring court Administratīvā apgabaltiesa Parties to the main proceedings Appellant and defendant at first instance: Valsts ieņēmumu dienests Respondent and claimant at first instance: SIA OUTLETICO Questions referred Must Article 1 and Article 3(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty 1 be interpreted as meaning that a natural person who holds shares in an undertaking must also be regarded as an enterprise? Is the answer to the preceding question affected where the national legislation provides that the taking of certain decisions connected with the management of the undertaking is the competence of the general meeting (the shareholders’ meeting)? Does the foregoing, in itself, constitute a sufficient basis for finding that a natural person who holds shares in an undertaking (the majority of the shareholder voting rights) directly or indirectly influences the management of the undertaking and, therefore, engages in an economic activity or is involved in the economic activity of that undertaking, without there being any need to assess whether the natural person actually takes part in the management of the undertaking? Must [Article 3(3)], fourth subparagraph, of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty be interpreted as meaning that the expression ‘enterprises which have one or other of such relationships through a natural person’, within the meaning of that provision, also includes a situation in which a natural person is a shareholder and holds the majority of the voting rights in an undertaking which, in turn, holds the majority of the shareholder voting rights in another undertaking, where that second undertaking is considered to be a linked enterprise in respect of other undertakings and, in those latter undertakings, that same natural person is a shareholder and holds the majority of the shareholder voting rights? ____________ 1 OJ 2014 L 187, p. 1.