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Court of Justice decides on Greek State Aid case regarding tax exempt reserve

2/3/2012

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The Court of Justice of the European Union published on 1 March 2012 its judgment on the Case C-354/10, Commission v Greece, regarding the failure of the Greek State to effectively recover unlawful state aid. 
According to the judgment of the Court, the Greek State failed to comply with the obligations imposed upon it by the decision of the Commission 2008/723/EC of 18 July 2007. 
The Commission, in examining the State Aid case C 37/05 (ex NN 11/04), had found that the provisions of Law 3220/2004 allowing corporate taxpayers to create a tax exempt reserve constituted unlawful state aid and had ordered the Greek State to recover the aid that was unlawfully granted. Since the Greek State failed to do so within the prescribed time limits, the Court of Justice found that it breached the Commission decision ordering the recovery and imposed a fine on the Greek State.      
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