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Court of Justice of the European Union · Judgment

C-452/10 PBNP Paribas and Banca Nazionale del Lavoro SpA (BNL) v European Commission

Decided
2012-06-21
ECLI
ECLI:EU:C:2012:366
CELEX
62010CJ0452
Finality
Final, the decision cannot be appealed

The court's own keywords

Appeal — State aid — Scheme for the realignment of the value of assets for tax purposes — Banking sector — Taxation of capital gains — Substitute tax — Selectivity.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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