Commission v Aer Lingus – C-164/15: ECJ 21 Dec 2016

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

Customs and Excise

Updated: 27 January 2022; Ref: scu.572572