CELEX: 62019CA0562
Language: en
Date: 2021-03-16 00:00:00
Title: Case C-562/19 P: Judgment of the Court (Grand Chamber) of 16 March 2021 — European Commission v Republic of Poland, Hungary (Appeal — Article 107(1) TFEU — State aid — Polish tax on the retail sector — Article 108(2) TFEU — Decision to initiate the formal investigation procedure — Information used to determine the reference system — Progressivity of rates — Existence of a selective advantage — Burden of proof)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/9
            
         
      Judgment of the Court (Grand Chamber) of 16 March 2021 — European Commission v Republic of Poland, Hungary
      (Case C-562/19 P) (1)
      
      (Appeal - Article 107(1) TFEU - State aid - Polish tax on the retail sector - Article 108(2) TFEU - Decision to initiate the formal investigation procedure - Information used to determine the reference system - Progressivity of rates - Existence of a selective advantage - Burden of proof)
      (2021/C 182/11)
      Language of the case: Polish
      
         Parties
      
      
         Appellant: European Commission (represented by: K. Herrmann, P.-J. Loewenthal and V. Bottka, acting as Agents)
      
         Other parties to the proceedings: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and M. Szydło, acting as Agents), Hungary (represented by: M.Z. Fehér and G. Koós, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Dismisses the appeal;
               
            
                  2.
               
               
                  Orders the European Commission to pay the costs;
               
            
                  3.
               
               
                  Orders Hungary to bear its own costs.
               
            
         (1)  OJ C 328, 30.9.2019.