CELEX: 62020TB0510
Language: en
Date: 2021-10-22 00:00:00
Title: Case T-510/20: Order of the General Court of 22 October 2021 — Fachverband Spielhallen and LM v Commission (State aid — Tax treatment of operators of public casinos in Germany — Complaint — Preliminary examination stage — Commission decision finding that there is no State aid — Conditions for initiating a formal investigation procedure — Serious difficulties — Concept of ‘State aid’ — Levy on the profits — Advantage — Selectivity — Action manifestly lacking any foundation in law)

20.12.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 513/28
            
         
      Order of the General Court of 22 October 2021 — Fachverband Spielhallen and LM v Commission
      (Case T-510/20) (1)
      
      (State aid - Tax treatment of operators of public casinos in Germany - Complaint - Preliminary examination stage - Commission decision finding that there is no State aid - Conditions for initiating a formal investigation procedure - Serious difficulties - Concept of ‘State aid’ - Levy on the profits - Advantage - Selectivity - Action manifestly lacking any foundation in law)
      (2021/C 513/41)
      Language of the case: German
      
         Parties
      
      
         Applicants: Fachverband Spielhallen eV (Berlin, Germany) and LM (represented by: A. Bartosch and R. Schmidt, lawyers)
      
         Defendant: European Commission (represented by: B. Stromsky and K. Blanck, acting as Agents)
      
         Intervener in support of the defendant: Federal Republic of Germany (represented by: R Kanitz and S. Costanzo, acting as Agents)
      
         Re:
      
      Application under Article 263 TFEU seeking annulment of Commission Decision C(2019) 8819 final of 9 December 2019 on State aid SA.44944 (2019/C ex 2019/FC) — Tax treatment of public casinos operators in Germany and SA.53552 (2019/C ex 2019/FC) — Alleged guarantee for public casinos operators in Germany (Wirtschaftlichkeitsgarantie), inasmuch as it rejects the complaint lodged by the applicants against the fact that the sums paid by operators of public casinos to the Land of North Rhine-Westphalia (Germany) as a levy on the profits were deductible from the tax bases for the trade tax and the income or corporation tax.
      
         Operative part of the order
      
      
                  1.
               
               
                  The action is dismissed.
               
            
                  2.
               
               
                  Fachverband Spielhallen eV and LM shall pay, in addition to their own costs, those incurred by the European Commission.
               
            
                  3.
               
               
                  The Federal Republic of Germany shall bear its own costs.
               
            
         (1)  OJ C 329, 5.10.2020.