CELEX: 62016TA0836
Language: en
Date: 2019-05-16 00:00:00
Title: Joined Cases T-836/16 and T-624/17: Judgment of the General Court of 16 May 2019 — Poland v Commission (State aid — Polish tax on the retail sector — Progressive tax levied on turnover — Decision to open the formal investigation procedure — Final decision classifying the measure as State aid incompatible with the internal market — Concept of State aid — Condition relating to selectivity)

8.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 230/28
            
         
      Judgment of the General Court of 16 May 2019 — Poland v Commission
      (Joined Cases T-836/16 and T-624/17) (1)
      
      (State aid - Polish tax on the retail sector - Progressive tax levied on turnover - Decision to open the formal investigation procedure - Final decision classifying the measure as State aid incompatible with the internal market - Concept of State aid - Condition relating to selectivity)
      (2019/C 230/34)
      Language of the case: Polish
      
         Parties
      
      
         Applicant: Republic of Poland (represented by: B. Majczyna, M. Rzotkiewicz and A. Kramarczyk-Szaładzińska, acting as Agents)
      
         Defendant: European Commission (represented by: K. Herrmann and P.-J. Loewenthal, acting as Agents)
      
         Intervener in support of the applicant: Hungary (represented by: in Case T-836/16, M. Fehér, G. Koós and E. Tóth, and in Case T-624/17, M. Fehér and G. Koós, acting as Agents)
      
         Re:
      
      Applications based on Article 263 TFEU and seeking annulment, first, of Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector, opening the formal investigation procedure provided for in Article 108(2) TFEU in respect of that measure and, secondly, Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector (OJ 2018 L 29, p.38), closing the procedure and according to which that measure constitutes State aid incompatible with the internal market which has been unlawfully implemented.
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  
                     Annuls Commission Decision C(2016) 5596 final of 19 September 2016 on the State Aid SA.44351 (2016/C) (ex 2016/NN) — Poland — Polish tax on the retail sector;
                  
               
            
                  2.
               
               
                  
                     Annuls Commission Decision (EU) 2018/160 of 30 June 2017 on the State aid SA.44351 (2016/C) (ex 2016/NN) implemented by Poland for the tax on the retail sector;
                  
               
            
                  3.
               
               
                  
                     Orders the European Commission to bear its own costs and to pay those incurred by the Republic of Poland in Cases T-836/16 and T-624/17;
                  
               
            
                  4.
               
               
                  
                     Orders Hungary to bear its own costs in Cases T-836/6 and T-624/17.
                  
               
            
         (1)  OJ C 30, 30.1.2017.