ECJ Judgment – Appeal – State aid – National tax on air transport- Application of differentiated rates – Lower rate for flights to destinations no more than 300 km from the national airport – Advantage – Selective nature – Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services – Recovery – Excise duty
C-164/15, [2016] EUECJ C-164/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572572