CELEX: 62011TA0287
Language: en
Date: 2016-02-04 00:00:00
Title: Case T-287/11: Judgment of the General Court of 4 February 2016 — Heitkamp BauHolding v Commission (State aid — German tax legislation concerning loss carry-forward to future tax years (Sanierungsklausel) — Decision declaring the aid incompatible with the internal market — Action for annulment — Individual concern — Admissibility — Concept of State aid — Selectivity — Nature and general scheme of the tax system)

14.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 98/27
            
         Judgment of the General Court of 4 February 2016 — Heitkamp BauHolding v Commission
   (Case T-287/11) (1)
   
   ((State aid - German tax legislation concerning loss carry-forward to future tax years (Sanierungsklausel) - Decision declaring the aid incompatible with the internal market - Action for annulment - Individual concern - Admissibility - Concept of State aid - Selectivity - Nature and general scheme of the tax system))
   (2016/C 098/34)
   Language of the case: German
   
      Parties
   
   
      Applicant: Heitkamp BauHolding GmbH (Herne, Germany) (represented initially by W. Niemann, M. Kiera-Nöllen and S. Geringhoff, and subsequently by W. Niemann, S. Geringhoff and P. Dodos, lawyers)
   
      Defendant: European Commission (represented initially by R. Lyal, T. Maxian Rusche and M. Adam, and subsequently by R. Lyal, T. Maxian Rusche and C. Egerer, acting as Agents)
   
      Intervener in support of the applicant: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents)
   
      Re:
   
   Application for annulment of Commission Decision 2011/527/EU of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (Sanierungsklausel) (OJ 2011 L 235, p. 26).
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Rejects the objection of inadmissibility;
            
         
               2.
            
            
               Dismisses the action as unfounded;
            
         
               3.
            
            
               Orders Heitkamp BauHolding GmbH to bear its own costs and to pay two thirds of the European Commission’s costs, and orders the Commission to bear one third of its own costs;
            
         
               4.
            
            
               Orders the Federal Republic of Germany to bear its own costs.
            
         
      (1)  OJ C 238, 13.8.2011.