2013/199/EU: Commission Decision of 25 July 2012 on State aid case SA.29064 (11/C... (32013D0199)
2013/199/EU: Commission Decision of 25 July 2012 on State aid case SA.29064 (11/C, ex 11/NN) — Differentiated air travel tax rates implemented by Ireland (notified under document C(2012) 5037) Text with EEA relevance
- COMMISSION DECISION
- of 25 July 2012
- on State aid case SA.29064 (11/C, ex 11/NN) — Differentiated air travel tax rates implemented by Ireland
- (notified under document C(2012) 5037)
- (Only the English text is authentic)
- (Text with EEA relevance)
- (2013/199/EU)
- 1.
- PROCEDURE
- 2.
- DESCRIPTION OF THE MEASURE
- 3.
- GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 4.
- COMMENTS FROM INTERESTED PARTIES
- 4.1.
- Comments from the Irish authorities
- 4.1.1.
- The tax is a tax on consumers
- 4.1.2.
- Absence of benefit to particular operators
- 4.1.3.
- There is no advantage to Irish airline operators
- 4.1.4.
- The lower rate was introduced in order to avoid applying a tax rate which was disproportionate in relation to the ticket price
- 4.1.5.
- No distortion of competition
- 4.1.6.
- Any aid would be de minimis aid or have a negligible effect on the airline operators involved
- 4.2.
- Comments from third parties
- 4.2.1.
- Ryanair
- 4.3.
- Observations by Ireland on the third party comments
- 5.
- ASSESSMENT
- 5.1.
- Existence of State aid under Article 107(1) of the Treaty
- 5.2.
- Legality
- 5.3.
- Compatibility of the aid with the Treaty
- 6.
- CONCLUSION
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
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