CELEX: 62014CA0493
Language: en
Date: 2016-07-21 00:00:00
Title: Case C-493/14: Judgment of the Court (First Chamber) of 21 July 2016 (request for a preliminary ruling from the Bundesfinanzgericht — Außenstelle Linz — Austria) — Dilly’s Wellnesshotel GmbH v Finanzamt Linz (Reference for a preliminary ruling — State aid — Aid scheme in the form of reductions in environmental taxes — Regulation (EC) No 800/2008 — Categories of aid which may be regarded as compatible with the internal market and exempt from the obligation to notify — Mandatory nature of the conditions for exemption — Article 3(1) — Express reference to that regulation in the aid scheme)

19.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 343/3
            
         Judgment of the Court (First Chamber) of 21 July 2016 (request for a preliminary ruling from the Bundesfinanzgericht — Außenstelle Linz — Austria) — Dilly’s Wellnesshotel GmbH v Finanzamt Linz
   (Case C-493/14) (1)
   
   ((Reference for a preliminary ruling - State aid - Aid scheme in the form of reductions in environmental taxes - Regulation (EC) No 800/2008 - Categories of aid which may be regarded as compatible with the internal market and exempt from the obligation to notify - Mandatory nature of the conditions for exemption - Article 3(1) - Express reference to that regulation in the aid scheme))
   (2016/C 343/03)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzgericht — Außenstelle Linz
   
      Parties to the main proceedings
   
   
      Applicant: Dilly’s Wellnesshotel GmbH
   
      Defendant: Finanzamt Linz
   
      Operative part of the judgment
   
   Article 3(1) of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles [107 TFEU and 108 TFEU] (General block exemption Regulation) must be interpreted as meaning that the absence, in an aid scheme such as that at issue in the main proceedings, of an express reference to that regulation, by citing its title and publication reference in the Official Journal of the European Union, precludes that scheme from being considered to fulfil the conditions for exemption, under Article 25(1) of that regulation, from the obligation to notify laid down in Article 108(3) TFEU.
   
      (1)  OJ C 46, 9.2.2015.