Report 2011 - EFTA Court

JUDGMENT OF THE COURT
10 May 2011
(Action for annulment of a decision of the EFTA Surveillance Authority – State
aid – Special tax rules applicable to captive insurance companies – Notion of
undertaking – Selectivity – Existing aid and new aid – Distortion of competition
and effect on trade – Recovery – Legitimate expectations – Legal certainty –
Obligation to state reasons)
in Joined Cases E-4/10, E-6/10 and E-7/10,
Principality of Liechtenstein, represented by Dr Andrea Entner-Koch,
EEA Coordination Unit, vaduz, Liechtenstein, acting as Agent,
Reassur Aktiengesellschaft, represented by Dr Ulrich Soltèsz and
Philipp Melcher, Rechtsanwälte, for Reassur Aktiengesellschaft, vaduz,
Liechtenstein,
Swisscom RE Aktiengesellschaft, represented by Dr Michael Sánchez
Rydelski, Rechtsanwalt, for Swisscom RE Aktiengesellschaft, vaduz,
Liechtenstein,
applicants,
EFTA Surveillance Authority, represented by Xavier Lewis, Director, and
Bjørnar Alterskjær, Deputy Director, Legal and Executive Affairs, acting as
Agents, Brussels, Belgium,
Joined Cases E-4/10, E-6/10 and E-7/10 Principality of Liechtenstein, Reassur Aktiengesellschaft,
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Swisscom RE Aktiengesellschaft v EFTA Surveillance Authority
v
defendant,
APPLiCATiON for the annulment of Decision 97/10/COL of 24 March
2010 regarding the taxation of captive insurance companies under the
Liechtenstein Tax Act,