Case C-272/12 P: Judgment of the Court (Grand Chamber) of 10 December 2013 — European Commission v Ireland, French Republic, Italian Republic, Eurallumina SpA, Aughinish Alumina Ltd (Appeal — State aid — Exemption from excise duty on mineral oils — Court acting of its own motion — Plea adopted of its own motion by a court of the European Union — Relationship between tax harmonisation and monitoring of State aid — Respective powers of the Council and the Commission — Principle of legal certainty — Presumption of legality attaching to European Union measures)
Date: 2013-12-10
Institutions: Court of Justice
Subjects: State aid, control of State aid, excise duty, infringement of EU law, jurisdiction, mineral oil, principle of legal certainty, tax exemption, tax harmonisation








C_2014045EN.01000901.xml










15.2.2014   


EN


Official Journal of the European Union


C 45/9





Judgment of the Court (Grand Chamber) of 10 December 2013 — European Commission v Ireland, French Republic, Italian Republic, Eurallumina SpA, Aughinish Alumina Ltd
(Case C-272/12 P) (1)

(Appeal - State aid - Exemption from excise duty on mineral oils - Court acting of its own motion - Plea adopted of its own motion by a court of the European Union - Relationship between tax harmonisation and monitoring of State aid - Respective powers of the Council and the Commission - Principle of legal certainty - Presumption of legality attaching to European Union measures)
2014/C 45/16
Language of the case: French

Parties


Appellant: European Commission (represented by: V. Di Bucci, G. Conte, D. Grespan, N. Khan and K. Walkerová, Agents)

Other parties to the proceedings: Ireland (represented by: E. Creedon, Agent, and P. McGarry SC), French Republic (represented by: G. de Bergues and, initially, J. Gstalter, and, subsequently N. Rouam, Agents), Italian Republic, (represented by: G. Palmieri, Agent, and G. Aiello, avvocato dello Stato), Eurallumina SpA, (represented by: R. Denton, A. Stratakis, L. Martin Alegi and L. Philippou, Solicitors), Aughinish Alumina Ltd, (represented by: C. Waterson, C. Little and J. Handoll, Solicitors)

Re:

Appeal against the judgment of the General Court (Fourth Chamber, Extended Composition) of 21 March 2012 in Joined Cases T-50/06 RENV, T-56/06 RENV, T-60/06 RENV, T-62/06 RENV and T-69/06 RENV Ireland and Others v Commission by which the General Court annulled Commission Decision 2006/323/EC of 7 December 2005 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia respectively implemented by France, Ireland and Italy (OJ 2006 L 119, p. 12) — Errors of law — Lack of jurisdiction of the General Court — Procedural irregularities adversely affecting the interests of the Commission — Court acting of its own motion — Infringement of Articles 87 and 88 EC and of the second paragraph of Article 61 of the Statute of the Court of Justice — Concept of State aid — Whether contested exemptions attributable to Member States or the Council — Relationship between tax harmonisation and State aid — Principle of legal certainty — Presumption of legality — Principle of good administration.

Operative part of the judgment

The Court (Grand Chamber):






1.


Sets aside the judgment of the General Court of the European Union of 21 March 2012 in Joined Cases T-50/06 RENV, T-56/06 RENV, T-60/06 RENV, T-62/06 RENV and T-69/06 RENV Ireland and Others v Commission;










2.


Refers Joined Cases T-50/06 RENV, T-56/06 RENV, T-60/06 RENV, T-62/06 RENV and T-69/06 RENV back to the General Court of the European Union;










3.


Reserves the costs.






(1)  OJ C 235, 4.8.2012.