Judgment_paragraph 17 · Commission of the European Communities v Hellenic Republic (C-183/91)

17Where an aid has been granted, as in the present case, in the form of a tax exemption and has duly been found to be unlawful, it is not correct to argue, as the Greek Government does, that recovery of the aid in question must necessarily take the form of a retroactive tax, which would as such be absolutely impossible to enforce, having regard in particular to the general principles of Community law. On the basis of Decision 89/659, the Greek authorities merely have to take measures ordering the undertakings which have received the aid to pay sums corresponding to the amount of the tax exemption unlawfully granted to them.

Commission of the European Communities v Hellenic Republic (C-183/91)

Key facts

Connections

History · 1 version