H&I 2018/461
Carrefour Hypermarchés. Substantial increase in revenue from fiscal resources allocated to an aid scheme. Court of Justice
CJ 20-09-2018, C-510/16 (Uitspraak), m.nt. Raymond Luja (Carrefour Hypermarchés)
- Instantie
Court of Justice of the European Union
- Datum
20 september 2018
- Zaaknummer
C-510/16
- Noot
Raymond Luja
- Roepnaam
Carrefour Hypermarchés
- JCDI
JCDI:ADS929931:1
- Vakgebied(en)
Europees belastingrecht / Fiscale staatssteun
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 20‑09‑2018
Essentie
Substantial increase in the budget of an earmarked tax may call for renotification of an aid scheme.
Samenvatting
In the case of an earmarked tax that is an integral part of an aid scheme, an increase in the budget raised of more than 20% compared to the originally approved amount should have led to the renotification of the aid and the tax itself to the European Commission. The actual amount of aid granted out of that budget is irrelevant in this respect. The CJ saw no reason to limit the effect of its judgment in time.