CELEX: E2010J0004
Language: en
Date: 2011-05-10 00:00:00
Title: Judgment of the Court of 10 May 2011 in Joined Cases E-4/10, E-6/10 and E-7/10 — Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)

6.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 294/7
            
         JUDGMENT OF THE COURT
   of 10 May 2011
   in Joined Cases E-4/10, E-6/10 and E-7/10
   Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority
   (Action for annulment of a decision of the EFTA Surveillance Authority — State aid — Special tax rules applicable to captive insurance companies — Notion of undertaking — Selectivity — Existing aid and new aid — Distortion of competition and effect on trade — Recovery — Legitimate expectations — Legal certainty — Obligation to state reasons)
   2011/C 294/07
   In Joined Cases E-4/10, E-6/10 and E-7/10, Principality of Liechtenstein, Reassur Aktiengesellschaft and Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority — APPLICATION for the annulment of Decision 97/10/COL of 24 March 2010 regarding the taxation of captive insurance companies under the Liechtenstein Tax Act, the Court, composed of Carl Baudenbacher, President, Thorgeir Örlygsson (Judge-Rapporteur) and Per Christiansen, Judges, gave judgment on 10 May 2011, the operative part of which is as follows:
   The Court hereby:
   
               1.
            
            
               Dismisses the applications.
            
         
               2.
            
            
               Orders the applicants to pay the costs of the proceedings.