- Volume 16 (2017), Issue 2
- Vol. 16 (2017), No. 2
- >
- Pages 310 - 315
- pp. 310 - 315
European Commission v World Duty Free Group, formerly Autogrill España SA, Banco Santander SA, Santusa Holding SL ∙ Joined Cases C-20/15P and C-21/15 P ∙ Annotation by Adrien Giraud and Sylvain Petit
Annotation on the Judgment of the Court of Justice of the European Union (Grand Chamber) of 21 December 2016 in Joined Cases C-20/15P and C-21/15P Commission v. World Duty Free Group
On 21 December 2016, in the Spanish fiscal aid cases, the Grand Chamber of the Court of Justice of the European Union struck down the General Court’s attempt of November 2014 to introduce an innovative interpretation of the notion of selectivity. Whereas the General Court had required the identification of a category of undertakings when a fiscal measure is potentially accessible to all undertakings, the Court of Justice adopted a rather conservative approach and merely restated its settled case-law. This case note analyses the law as restated by the Court and addresses some of the criticisms that have recently surfaced.
Keywords: Fiscal Aid; Notion of Selectivity; Category of Undertaking; Discrimination; Burden of Proof.
