Case C-578/21 P: Judgment of the Court (Seventh Chamber) of 17 November 2022 — Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd, Greenoge Windfarm Ltd v European Commission (Appeal — State aid — Article 107(1) TFEU — Article 108(2) and (3) TFEU — Regulation (EU) 2015/1589 — Article 4 — Member State legislation on business property taxation — Methods for valuation of property used to calculate the basis of assessment of the rate payable — Complaint from wind farm operators — Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice of valuation method used — Preliminary examination procedure — Decision finding that there is no State aid — No economic and selective advantage — Failure to initiate the formal investigation procedure — Concept of ‘serious difficulties’ — Extent of the European Commission’s investigative duty — Principle of sound administration — Obligation to conduct the investigation procedure diligently and impartially — Scope of review by the General Court of the European Union)
Date: 2022-11-17
Institutions: Court of Justice
Subjects: Ireland, State aid, basis of tax assessment, control of State aid, electrical energy, energy production, power plant, property tax, tax relief, wind energy








C_2023015EN.01001801.xml










16.1.2023   


EN


Official Journal of the European Union


C 15/18






Judgment of the Court (Seventh Chamber) of 17 November 2022 — Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd, Greenoge Windfarm Ltd v European Commission
(Case C-578/21 P) (1)

(Appeal - State aid - Article 107(1) TFEU - Article 108(2) and (3) TFEU - Regulation (EU) 2015/1589 - Article 4 - Member State legislation on business property taxation - Methods for valuation of property used to calculate the basis of assessment of the rate payable - Complaint from wind farm operators - Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice of valuation method used - Preliminary examination procedure - Decision finding that there is no State aid - No economic and selective advantage - Failure to initiate the formal investigation procedure - Concept of ‘serious difficulties’ - Extent of the European Commission’s investigative duty - Principle of sound administration - Obligation to conduct the investigation procedure diligently and impartially - Scope of review by the General Court of the European Union)
(2023/C 15/18)
Language of the case: English

Parties


Appellants: Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd, Greenoge Windfarm Ltd (represented by: M. Segura Catalán, abogada, and M. Clayton, avocate)

Other party to the proceedings: European Commission (represented by: I. Georgiopoulos, S. Noë and K. Herrmann, acting as Agents)

Operative part of the judgment

The Court:






1.


Dismisses the appeal;










2.


Orders Irish Wind Farmers’ Association Clg, Carrons Windfarm Ltd, Foyle Windfarm Ltd and Greenoge Windfarm Ltd to bear their own costs and to pay those incurred by the European Commission.






(1)  OJ C 462, 15.11.2021.