Judgment_paragraph 92 · British Aggregates Association and Others v European Commission (T-359/04)

92Accordingly, State aid, certain conditions of which contravene other provisions of the EC Treaty, cannot be declared by the Commission to be compatible with the common market (Case C-156/98 Germany v Commission, paragraph 91 above, paragraph 78, and Case C-204/97 Portugal v Commission, paragraph 57 above, paragraph 41). In addition, in determining whether aid is compatible with the common market, it must take account of market conditions, including fiscal aspects (see, to that effect, Case 73/79 Commission v Italy, paragraph 91 above, paragraph 11, and Case C-204/97 Portugal v Commission, paragraph 57 above, paragraph 42). It follows that, under the EC Treaty system, aid cannot be implemented or approved in the form of tax discrimination, by a Member State, in respect of products originating from other Member States (see, to that effect, Joined Cases 142/80 and 143/80 Essevi and Salengo ECR [1981] 1413, paragraph 28).

British Aggregates Association and Others v European Commission (T-359/04)

Key facts

History · 1 version

Connections