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European Union
Finanzamt B v A-Brauerei (C-374/17)
Consideration of the question referred
24

Finanzamt B v A-Brauerei (C-374/17)

Judgment of 19 Dec 2018law://eu/cjeu/2017/c-374-17/para_24@2026-11-10

24The fact that only taxpayers satisfying the conditions for the application of a measure can benefit from the measure cannot, in itself, turn it into a selective measure (judgment of 21 December 2016, Commission v World Duty Free Group and Others, C‑20/15 P and C‑21/15 P, EU:C:2016:981, paragraph 59).

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

Key facts

Court: Court of Justice · Grand Chamber
Case: C-374/17 · ECLI:EU:C:2018:1024
Decided: 19 Dec 2018
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court, Germany)
Applicant: Finanzamt B
Defendant: A-Brauerei
Intervener: Bundesministerium der Finanzen
Rapporteur: A. Prechal
Advocate General: H. Saugmandsgaard Øe
Bench: 15 judges
K. Lenaerts, R. Silva de Lapuerta, J.‑C. Bonichot, A. Arabadjiev, A. Prechal, M. Vilaras, F. Biltgen, K. Jürimäe, C. Lycourgos, M. Ilešič, J. Malenovský, E. Levits, L. Bay Larsen, C.G. Fernlund, S. Rodin
Language: German
Official: CURIA · EUR-Lex 62017CJ0374

Topics

History · 1 version

19 Dec 2018Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)
Cited by 18: E. sp. z o.o. v Prezydent Miasta Mielca (C-453/23)2 provisions; Autorità di sistema portuale del Mar Ligure occidentale and Others v European Commission (T-166/21); Fachverband Spielhallen eV and LM v European Commission (C-831/21 P); Fiat Chrysler Finance Europe and Ireland v European Commission (C-885/19 P); Portuguese Republic v European Commission (T-95/21); United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission (T-363/19); Banco Santander, SA and Others v European Commission (C-53/19 P); Axa Mediterranean Holding, SA v European Commission (C-54/19 P); Prosegur Compañía de Seguridad, SA v European Commission (C-55/19 P); Sigma Alimentos Exterior, SL v European Commission (C-50/19 P); World Duty Free Group and Kingdom of Spain v European Commission (C-51/19 P); Banco Santander, SA v European Commission (C-52/19 P); European Commission v Hungary (C-596/19 P); European Commission v Republic of Poland (C-562/19 P); European Commission v Fútbol Club Barcelona (C-362/19 P); Le Port de Bruxelles and Région de Bruxelles-Capitale v European Commission (T-674/17); Port autonome du Centre et de l'Ouest SCRL and Others v European Commission (T-673/17); Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission (T-696/17)2 provisions
Cites 10: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Portuguese Republic v Commission of the European Communities (C-88/03); European Commission and Kingdom of Spain v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland (C-106/09 P, C-107/09 P); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v 3M Italia SpA (C-417/10); European Commission v World Duty Free Group SA and Others (C-20/15 P, C-21/15 P)2 provisions; Autogrill España, SA v European Commission (T-219/10); Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl, Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze and Ministero delle Finanze v Michele Franchetto (C-78/08, C-79/08, C-80/08); Dirk Andres v European Commission (C-203/16); Ministero dell'Economia e delle Finanze v Cassa di Risparmio di Firenze SpA, Fondazione Cassa di Risparmio di San Miniato and Cassa di Risparmio di San Miniato SpA (C-222/04); GIL Insurance Ltd and Others v Commissioners of Customs & Excise (C-308/01)