Arrest van het Hof (Zevende kamer) van 17 november 2022.#Irish Wind Farmers’ Association Clg e.a. tegen Europese Commissie.#Hogere voorziening – Staatssteun – Artikel 107, lid 1, VWEU – Artikel 108, leden 2 en 3, VWEU – Verordening (EU) 2015/1589 – Artikel 4 – Wettelijke regeling van een lidstaat met betrekking tot onroerendgoedbelasting voor ondernemingen – Methoden voor de waardering van onroerend goed die worden gehanteerd om de belastinggrondslag te berekenen – Klacht van exploitanten van windmolenparken – Betoog dat er als gevolg van de keuze van de gehanteerde waarderingsmethode sprake is van een te lage grondslag voor de onroerendgoedbelasting die moet worden betaald door elektriciteitsproducenten die fossiele brandstoffen gebruiken en dus van een lagere onroerendgoedbelasting voor die elektriciteitsproducenten dan voor andere elektriciteitsproducenten – Inleidende onderzoeksprocedure – Besluit waarbij wordt vastgesteld dat er geen sprake is van staatssteun – Geen economisch en selectief voordeel – Geen inleiding van de formele onderzoeksprocedure – Begrip ‚ernstige moeilijkheden’ – Omvang van de onderzoeksplicht van de Europese Commissie – Beginsel van behoorlijk bestuur – Verplichting om tijdens de onderzoeksprocedure zorgvuldig en onpartijdig te handelen – Omvang van de toetsing door het Gerecht van de Europese Unie.#Zaak C-578/21 P.
Court of Justice — Uitspraak 
Datum: 2022-11-17 00:00:00.000000
Rechtsgebied: EU-recht


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