C-578/21 PIrish Wind Farmers' Association Clg and Others v European Commission

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Appeal – State aid – Article 107(1) TFEU – Article 108(2) and (3) TFEU – Regulation (EU) 2015/1589 – Article 4 – Member State legislation on business property taxation – Methods for valuation of property used to calculate the basis of assessment of the rate payable – Complaint from wind farm operators – Allegation of an under-assessment of the basis of assessment for the business rate payable by fossil fuel electricity producers and, consequently, of a level of business rate of those electricity generators lower than that of other electricity producers due to the choice of valuation method used – Preliminary examination procedure – Decision finding that there is no State aid – No economic and selective advantage – Failure to initiate the formal investigation procedure – Concept of ‘serious difficulties’ – Extent of the European Commission’s investigative duty – Principle of sound administration – Obligation to conduct the investigation procedure diligently and impartially – Scope of review by the General Court of the European Union.

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