State Aids and Environmental Taxes: The Northern Ireland exemption to the UK aggregates levy

Abstract

Case T-359/04 British Aggregates Association and others v. Commission [2010] NYR. The General Court annuls Decision C(2004) 1614 final, in which the Commission declared that the modified exemption to the aggregates levy in Northern Ireland, as notified by the United Kingdom, fell within the scope of Article 87(1) EC [107(1) TFEU] but was compatible with the common market on the basis of Article 87(3)(c) EC [107(3)(C) TFEU] (author’s headnote).