CELEX: E2010J0017
Language: en
Date: 2012-03-30 00:00:00
Title: Judgment of the Court of 30 March 2012 in Joined Cases E-17/10 and E-6/11 — Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)

11.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 307/23
            
         JUDGMENT OF THE COURT
   of 30 March 2012
   in Joined Cases E-17/10 and E-6/11
   Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority
   (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to investment companies — Selectivity — Existing aid and new aid — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
   2012/C 307/09
   In Joined Cases E-17/10 and E-6/11 Principality of Liechtenstein and VTM Fundmanagement AG v EFTA Surveillance Authority — APPLICATION for the annulment of Decision No 416/10/COL of 3 November 2010 on the taxation of investment undertakings under the Liechtenstein Tax Act, the Court, composed of Carl Baudenbacher, President, Per Christiansen and Páll Hreinsson (Judge-Rapporteur), Judges, gave judgment on 30 March 2012, the operative part of which is as follows:
   The Court hereby:
   
               1.
            
            
               Dismisses the applications.
            
         
               2.
            
            
               Orders the applicants to pay the costs of the proceedings.