Case C-23/22: Judgment of the Court (Tenth Chamber) of 15 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Caxamar — Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — State aid — Regulation (EU) No 651/2014 — Exemption of certain categories of aid compatible with the internal market — Guidelines on regional State aid — Scope — Exclusions — Fishery and aquaculture sector — Sector for the processing and marketing of agricultural products — Concept of ‘agricultural products’ — Regulation (EU) No 1379/2013 — Common organisation of the markets in fishery and aquaculture products — Annex I — Activity of processing of fishery and aquaculture products — Salted, frozen and desalted cod)
Date: 2022-12-15
Institutions: Court of Justice
Subjects: State aid, agro-industry, aquaculture, control of State aid, fish product, fishing industry, marketing, regional aid, sea fish, tax relief








C_2023054EN.01001401.xml










13.2.2023   


EN


Official Journal of the European Union


C 54/14






Judgment of the Court (Tenth Chamber) of 15 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Caxamar — Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira
(Case C-23/22) (1)

(Reference for a preliminary ruling - State aid - Regulation (EU) No 651/2014 - Exemption of certain categories of aid compatible with the internal market - Guidelines on regional State aid - Scope - Exclusions - Fishery and aquaculture sector - Sector for the processing and marketing of agricultural products - Concept of ‘agricultural products’ - Regulation (EU) No 1379/2013 - Common organisation of the markets in fishery and aquaculture products - Annex I - Activity of processing of fishery and aquaculture products - Salted, frozen and desalted cod)
(2023/C 54/16)
Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings


Applicant: Caxamar — Comércio e Indústria de Bacalhau SA

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Article 1 and Article 2(10) and (11) of 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 [TFEU] as well as the Guidelines on regional State aid for 2014-2020, read in conjunction with Article 2 and Article 5(a) and (d) of, and Annex I to, Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000,
must be interpreted as meaning that an activity of processing of fishery and aquaculture products, such as the production of salted cod, frozen cod and desalted cod, does not constitute an activity of processing of agricultural products, which is excluded from the scope of Regulation No 651/2014 by reason of Article 1(3)(c) of that regulation, but rather an activity falling within the fishery and aquaculture sector, which is excluded from the scope of that regulation by reason of Article 1(3)(a) thereof.


(1)  OJ C 165, 19.4.2022.