Belgian Constitutional Court rules that tax deductibility of fines imposed for EU competition law infringements is contrary to EU law
In a judgment of December 2012, the Belgian Constitutional Court held that allowing tax deductibility for fines imposed for the infringement of EU competition rules would affect the effectiveness and consistent application of those rules.
The possibility of having such fines deducted from corporate tax would jeopardise the attainment of the EU's objectives and would therefore run counter to Art 4(3) TEU (principle of loyal cooperation).
The Court thus followed the reasoning of the ECJ in Case X BV (C-429/07) and, because of the reasoning in that judgment, did not consider it necessary to refer the question to the ECJ.
The Commission had submitted amicus curiae observations on 8 March 2012, in which it , in which it had – on the basis of the X BV judgment – also held that tax deductibility of fines imposed for EU competition law infringements is contrary to EU law.
Read full Belgian Court judgment and Commission's amicus curiae observations >
Read full ECJ judgment in X BV >
Commission consults on outline of future regional state aid guidelines
14 January 2012
The Commission has launched a public consultation on a paper from the Competition DG, containing draft guidelines on regional state aid for 2014-2020.
The draft sets out, how the Commission will assess state aid projects under Article 107(3)(a) and (c) of the TFEU.
The purpose of the consultation is to gather stakeholders' views on the draft guidelines.
Comments can be submitted until 11 March 2013. A first consultation was held in April 2012.
Go to current consultation >
Go to April 2012 consultation >
Case T-182/2010 AISCAT vs Commission
15 January 2013
The General Court (GC) ruled on an appeal against a Commission letter of February 2010, rejecting AISCAT's complaint against allegedly incompatible state aid granted in the Italian transport sector.
The GC dismissed the appeal and confirmed the Commission's assessment that the contested measure did not constitute state aid.
Read full judgment >