Review of the Member States' decision based on the exercise of their fiscal authority in the light of the CJEU's case law
Repayment of support or unlawful taxes in case of final decisions
Abstract
The Member States collect taxes during exercising their fiscal competencies and grant aids to the economic operators. The Member States’ margin of appreciation is not unlimited in this field, it often occurs that an aid provided for an economic operator, or a collected tax does not meet the requirements of the EU law. In these cases, in general, especially, if the aid is not compatible with the internal market, the taxes and aids should be reimbursed. An exception to this general rule, if the decision has become final, in these cases the EU law does not require reviewing the decisions. However, this exception cannot be applied in every case, moreover, the aids which are not compatible with the internal market require specific rules. In this paper, we examine in which cases can we forget the Member State’s final judgement. Reimbursement of significant state aids or taxes which were being paid for years can seriously affect the economic operators’ and the member States’ budgets.
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