CELEX: 62017CB0481
Language: en
Date: 2018-05-30 00:00:00
Title: Case C-481/17: Order of the Court (Sixth Chamber) of 30 May 2018 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — Nikolay Yanchev v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Aid scheme authorised by the European Commission — Investment aid in the agricultural sector — Tax exemption — Tax relief on corporation tax — Conditions — Refusal to grant individual aid under that aid scheme)

201807200472012812018/C 276/144812017CJC27620180806EN01ENINFO_JUDICIAL20180530101011Case C-481/17: Order of the Court (Sixth Chamber) of 30 May 2018 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — Nikolay Yanchev v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Aid scheme authorised by the European Commission — Investment aid in the agricultural sector — Tax exemption — Tax relief on corporation tax — Conditions — Refusal to grant individual aid under that aid scheme)
 ---documentbreak--- C2762018EN1010120180530EN0014101101Order of the Court (Sixth Chamber) of 30 May 2018 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — Nikolay Yanchev v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   (Case C-481/17) (
         1
      )
   ‛(Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Aid scheme authorised by the European Commission — Investment aid in the agricultural sector — Tax exemption — Tax relief on corporation tax — Conditions — Refusal to grant individual aid under that aid scheme)’2018/C 276/14Language of the case: Bulgarian
      Referring court
   
   Administrativen sad Veliko Tarnovo
   
      Parties to the main proceedings
   
   
      Applicant: Nikolay Yanchev
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   
      Operative part of the order
   
   Decision C(2011) 863 final of the Commission of 11 February 2011, concerning the award of State aid pursuant to Articles 107 TFEU and 108 TFEU and authorising State aid No 546/2010 of the Republic of Bulgaria for investment in agricultural holdings in the form of corporation tax relief, must be interpreted as not precluding that Member State from refusing the award of State aid under that scheme on the ground that the applicant does not meet a condition, laid down in national law, according to which no aid can be awarded to a taxpayer who has debts towards the State, notwithstanding the fact that that decision does not expressly lay down such a condition.
   (
         1
      )	OJ C 369, 30.10.2017.