Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Dilly’s Wellnesshotel GmbH v Finanzamt Linz (C-493/14)
Judgment
Consideration of the questions referred
The first question
35

Dilly’s Wellnesshotel GmbH v Finanzamt Linz (C-493/14)

Judgment of 21 Jul 2016law://eu/cjeu/2014/c-493-14/para_35@2026-11-11

35Consequently, Regulation No 994/98, in accordance with which Regulation No 800/2008 was subsequently adopted, had itself been adopted pursuant to Article 94 of the EC Treaty (subsequently Article 89 EC and now Article 109 TFEU).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-493/14 · ECLI:EU:C:2016:577
Decided: 21 Jul 2016
Procedure: Preliminary reference · referred by the Bundesfinanzgericht (Federal Finance Court, Austria)
Applicant: Dilly’s Wellnesshotel GmbH
Defendant: Finanzamt Linz
Rapporteur: E. Regan
Advocate General: N. Wahl
Bench: 5 judges
R. Silva de Lapuerta, A. Arabadjiev, C.G. Fernlund, S. Rodin, E. Regan
Language: German
Official: CURIA · EUR-Lex 62014CJ0493

Topics

History · 1 version

21 Jul 2016Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016); Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) (Text with EEA relevance)
Cited by 7: Eesti Pagar AS v Ettevõtluse Arendamise Sihtasutus and Majandus- ja Kommunikatsiooniministeerium (C-349/17)2 provisions; Sad Trasporto Locale SpA v Provincia autonoma di Bolzano (C-186/22); Proceedings brought by Finanzamt Linz and Finanzamt Kirchdorf Perg Steyr (C-585/17)3 provisions; Bayerische Motoren Werke AG and Freistaat Sachsen v European Commission (C-654/17 P); „ZPT“ AD v Narodno sabranie na Republika Bulgaria and Others (C-518/16); Bayerische Motoren Werke AG v European Commission (T-671/14)2 provisions; Regione autonoma della Sardegna v European Commission (T-219/14)
Cites 9: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty; Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty Text with EEA relevance; Adria-Wien Pipeline GmbH and Wietersdorfer & Peggauer Zementwerke GmbH v Finanzlandesdirektion für Kärnten (C-143/99); Commission Regulation (EU) No 1224/2013 of 29 November 2013 amending Regulation (EC) No 800/2008 as regards its period of application; Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) (Text with EEA relevance); Council Regulation (EC) No 994/98 of 7 May 1998 on the application of Articles 92 and 93 of the Treaty establishing the European Community to certain categories of horizontal State aid; Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance); France Télécom SA v European Commission (C-81/10 P)