CELEX: 62016CA0518
Language: en
Date: 2018-02-28 00:00:00
Title: Case C-518/16: Judgment of the Court (First Chamber) of 28 February 2018 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — ‘ZPT’ AD v Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite (Reference for a preliminary ruling — State aid — Regulation (EC) No 1998/2006 — Article 35 TFEU — De minimis aid in the form of tax relief — National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief)

23.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/7
            
         Judgment of the Court (First Chamber) of 28 February 2018 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — ‘ZPT’ AD v Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite
   (Case C-518/16) (1)
   
   ((Reference for a preliminary ruling - State aid - Regulation (EC) No 1998/2006 - Article 35 TFEU - De minimis aid in the form of tax relief - National legislation excluding investments in the production of goods intended for export from the benefit of that tax relief))
   (2018/C 142/10)
   Language of the case: Bulgarian
   
      Referring court
   
   Sofiyski gradski sad
   
      Parties to the main proceedings
   
   
      Applicant:‘ZPT’ AD
   
      Defendants: Narodno sabranie na Republika Bulgaria, Varhoven administrativen sad, Natsionalna agentsia za prihodite
   
      Operative part of the judgment
   
   
               1)
            
            
               Consideration of the third part of the third question has not disclosed any factor of such a kind as to affect the validity of Article 1(1)(d) of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles [107 TFEU and 108 TFEU] to de minimis aid.
            
         
               2)
            
            
               Article 1(1)(d) of Regulation No 1998/2006 must be interpreted as not precluding provisions of national law, such as those at issue in the main proceedings, which exclude investments in assets used for export-related activities from the benefit of tax relief constituting de minimis aid.
            
         
      (1)  OJ C 462, 12.12.2016.