Commentary

Case T-359/04: British Aggregates Association Ltd, Healy Bros Ltd and David K Trotter & Sons Ltd v European Commission

Part V22 Aggregates levy

Case T-359/04: British Aggregates Association Ltd, Healy Bros Ltd and David K Trotter & Sons Ltd v European Commission

Case T-359/04: British Aggregates Association Ltd, Healy Bros Ltd and David K Trotter & Sons Ltd v European Commission

[2010] All ER (D) 46 (Sep), ECJ

European Community - Customs and excise - duties - state aid - environmental levy on aggregates in the United Kingdom - applicants seeking annulment of Commission decision not to raise objections to modified exemption for Northern Ireland in context of scheme of levies on aggregates in UK - whether decision ought to be annulled - EC Treaty, arts 87, 88

European Community - Customs and excise - the European General Court annulled the decision of the Commission of the European Communities not to raise objections to the modified exemption for Northern Ireland in the context of the scheme of levies on aggregates in the United Kingdom

The first applicant was an incorporated association, the members of which comprised small independent quarrying companies in the United Kingdom. The second and the third applicants were aggregates producers established in Ireland. By letter of 24 September 2001, the Commission received a complaint on behalf of two undertakings. The complainants essentially took the view that the exclusion of certain materials from the scope of the levy on aggregates (AGL), the exemption for exports and the derogations relating to Northern Ireland constituted state aid. The UK notified an aid scheme to the European

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