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ECJ: Azores lower tax rate held to be "selective" within the meaning of the EC Treaty State aid rules

|Approved Changes|Portugal
Portugal

On 6 September 2006, the European Court of Justice (ECJ) gave its decision in the case of Portuguese Republic v. Commission of the European Communities (C-88/03), dismissing in its entirety the action for the annulment of European Commission Decision 2003/442/EC (the contested decision)..

(a) Facts. The case concerns an action for annulment of the contested decision…

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