Niels Nygård v Svineafgiftsfonden, and Ministeriet for Fødevarer, Landbrug og Fiskeri (C-234/99)

Judgment of 23 Apr 2002

law://eu/cjeu/1999/c-234-99/para_55@2026-11-13

55As the Court pointed out in paragraph 8 of its judgment in Commission v Italy, while Articles 92 and 93 of the Treaty, on the one hand, and Article 95 of the Treaty, on the other, pursue the same objective, namely to ensure that the two categories of intervention on the part of a Member State, that is to say, the grant of aid, on the one hand, and the imposition of discriminatory taxation, on the other, do not distort the conditions of competition within the common market, the application of those provisions presupposes distinct conditions peculiar to the two kinds of State measure which they are intended to govern and they differ, furthermore, as to their legal consequences, particularly inasmuch as in the implementation of Articles 92 and 93, unlike Article 95, the intervention of the Commission plays a large part. From this the Court concluded that discriminatory taxation practices are not exempted from the application of Article 95 by reason of the fact that they may at the same time be described as a means of financing State aid (see Commission v Italy, paragraph 9, and Case 17/81 Pabst & Richarz [1982] ECR 1331, paragraph 22).

Niels Nygård v Svineafgiftsfonden, and Ministeriet for Fødevarer, Landbrug og Fiskeri (C-234/99)

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