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European Union
Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën (C-174/02, C-175/02)
Judgment
The second and third questions
25

Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën (C-174/02, C-175/02)

Judgment of 13 Jan 2005law://eu/cjeu/2002/c-174-02/para_25@2026-11-10

25Taxes do not fall within the scope of the provisions of the Treaty concerning State aid unless they constitute the method of financing an aid measure, so that they form an integral part of that measure.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Cases: C-174/02, C-175/02 · ECLI:EU:C:2005:10
Decided: 13 Jan 2005
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: Streekgewest Westelijk Noord-Brabant
Defendant: Staatssecretaris van Financiën
Rapporteur: K. Schiemann
Advocate General: L.A. Geelhoed
Bench: 5 judges
P. Jann, A. Rosas, K. Lenaerts, S. von Bahr, K. Schiemann
Language: Dutch
Official: CURIA · EUR-Lex 62002CJ0174

Topics

History · 1 version

13 Jan 2005Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)
Cited by 12: Carrefour Hypermarchés SAS and Others v Ministre des Finances et des Comptes publics (C-510/16); Republic of Austria v European Commission (T-356/15)2 provisions; DTS Distribuidora de Televisión Digital, SA v European Commission (C-449/14 P)3 provisions; Ministerio de Defensa and Navantia SA v Concello de Ferrol (C-522/13)2 provisions; DTS Distribuidora de Televisión Digital, SA v European Commission (T-533/10)2 provisions; Telefónica de España, SA and Telefónica Móviles España, SA v European Commission (T-151/11)2 provisions; Télévision française 1 (TF1) v European Commission (T-275/11); Essent Netwerk Noord BV supported by Nederlands Elektriciteit Administratiekantoor BV v Aluminium Delfzijl BV, and in the indemnification proceedings Aluminium Delfzijl BV v Staat der Nederlanden and in the indemnification proceedings Essent Netwerk Noord BV v Nederlands Elektriciteit Administratiekantoor BV and Saranne BV (C-206/06); Air Liquide Industries Belgium SA v Ville de Seraing and Province de Liège (C-393/04, C-41/05)2 provisions; Nazairdis SAS, now Distribution Casino France SAS and Others v Caisse nationale de l'organisation autonome d'assurance vieillesse des travailleurs non salariés des professions industrielles et commerciales (Organic) (C-266/04, C-267/04, C-268/04, C-269/04, C-270/04, C-276/04, C-321/04, C-322/04, C-323/04, C-324/04, C-325/04)2 provisions; AEM SpA and AEM Torino SpA v Autorità per l'energia elettrica e per il gas and Others (C-128/03, C-129/03)2 provisions; F. J. Pape v Minister van Landbouw, Natuurbeheer en Visserij (C-175/02)2 provisions
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016)5 provisions; Société Comateb, Société Panigua, Société Edouard et fils, Société de distribution de vins et liqueurs, Etablissements André Haan, Société Diffusion générale de quincaillerie, Société Diffusion générale, Société Cama Renault, Scp Ovide et Dorville, Société Ducros Guadeloupe, Société Comptoir commercial Caraïbes, Société Giafa, Société LVS, Société Catherine et Jean-Claude Tabar Nouval, Société L'Heure et L'Or, Société Général bazar bricolage, Société Grain d'or, Société Cash Service, Etablissements Efira, Société Farandole, Société Carat, Société Rio, Société guadeloupéenne de distribution moderne (SGDM), Martinique automobiles SA, Socovi SARL, Etablissements Gabriel Vangour et Cie SARL, Simat Guadeloupe SARL v Directeur général des douanes et droits indirects (C-192/95, C-193/95, C-194/95, C-195/95, C-196/95, C-197/95, C-198/95, C-199/95, C-200/95, C-201/95, C-202/95, C-203/95, C-204/95, C-205/95, C-206/95, C-207/95, C-208/95, C-209/95, C-210/95, C-211/95, C-212/95, C-213/95, C-214/95, C-215/95, C-216/95, C-217/95, C-218/95); Georges Lornoy en Zonen NV and others v Belgian State (C-17/91); Safalero Srl v Prefetto di Genova (C-13/01); A. Verholen and others v Sociale Verzekeringsbank Amsterdam (C-87/90, C-88/90, C-89/90); Belgische Staat v Eugène Van Calster and Felix Cleeren and Openbaar Slachthuis NV (C-261/01, C-262/01); Fédération Nationale du Commerce Extérieur des Produits Alimentaires and Syndicat National des Négociants et Transformateurs de Saumon v French Republic (C-354/90); Government of the French Republic v Commission of the European Communities (47/69); Pearle BV, Hans Prijs Optiek Franchise BV and Rinck Opticiëns BV v Hoofdbedrijfschap Ambachten (C-345/02)