Arresten en jurisprudentie: uittreksels en studiehulp - Thema
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Banco Exterior (Case C-387/92) - Arrest
Banco Exterior (HvJ 15-03-1994, Zaak C-387/92)
Het begrip ‘steun’ heeft een algemenere strekking dan het begrip ‘subsidie’, daar het niet alleen positieve prestaties omvat zoals de subsidie zelf, maar ook maatregelen welke, in verschillende vormen, de lasten verlichten, die normaliter op het budget van een onderneming drukken en daardoor – zonder nog subsidies in de strikte zin van het woord te zijn – van gelijke aard zijn en tot identieke gevolgen leiden.
Een maatregel waarbij de overheid aan bepaalde ondernemingen een belastingvrijstelling verleent die, hoewel in dat kader geen staatsmiddelen worden overgedragen, de financiële situatie van de begunstigden verbetert ten opzichte van de andere belastingplichtigen, is dan ook als een steunmaatregel van de staat in de zin van artikel 107 lid 1 VWEU aan te merken.
Arresten en jurisprudentie
- Arresten en jurisprudentie: waar vind je meer uittreksels en samenvattingen op WorldSupporter?
- Arresten en jurisprudentie: hoe kan je ze lezen, begrijpen en bestuderen?
- Arrestsamenvattingen: waar vind je per vakgebied arresten verzameld op WorldSupporter?
Samenvattingen en studiehulp
Studie in het buitenland
- Recht & Bestuur: opleiding tot studeren in het buitenland
- Juridische en bestuurlijke vaardigheden: leren of versterken
Vacatures en Stage in het buitenland
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