CELEX: 62013CA0522
Language: en
Date: 2014-10-09 00:00:00
Title: Case C-522/13: Judgment of the Court (Seventh Chamber) of 9 October 2014 (request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 1 de Ferrol — Spain) — Ministerio de Defensa, Navantia SA v Concello de Ferrol (Request for a preliminary ruling — Competition — State aid — Article 107(1) TFEU — Concept of ‘State aid’  — Property tax on immovable property — Tax exemption)

8.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 439/12
            
         Judgment of the Court (Seventh Chamber) of 9 October 2014 (request for a preliminary ruling from the Juzgado Contencioso-Administrativo No 1 de Ferrol — Spain) — Ministerio de Defensa, Navantia SA v Concello de Ferrol
   (Case C-522/13) (1)
   
   ((Request for a preliminary ruling - Competition - State aid - Article 107(1) TFEU - Concept of ‘State aid’ - Property tax on immovable property - Tax exemption))
   (2014/C 439/16)
   Language of the case: Spanish
   
      Referring court
   
   Juzgado Contencioso-Administrativo No 1 de Ferrol
   
      Parties to the main proceedings
   
   
      Applicants: Ministerio de Defensa, Navantia SA
   
      Defendant: Concello de Ferrol
   
      Operative part of the judgment
   
   On a proper construction of Article 107(1) TFEU, the exemption from property tax of a plot of land belonging to the State and made available to an undertaking whose capital is wholly State-owned and which produces, from that plot of land, goods and services that may be traded between Member States on markets open to competition may constitute State aid prohibited by that provision. It is for the referring court, however, to determine whether, in the light of all the relevant evidence in the dispute before it, assessed by reference to the interpretative guidance provided by the Court of Justice of the European Union, that tax exemption falls to be categorised as State aid within the meaning of that provision.
   
      (1)  OJ C 367, 14.12.2013.