Decisions of the European Court of Justice on rescue services and social services

Judgement of 14 September 2006

The Court of Justice of the European Communities has stated in its so-called Stauffer judgement that § 5 Abs. 2 No. 2 of the Körperschaftsteuergesetz (Law on Corporation Tax) which determines that the exemptions mentioned in § 5 Abs. 1 do not apply to persons with limited tax liability within the meaning of § 2 No. 1 KStG,  contravenes the free movement of capital according to Art. 56 EGV.

Judgement of 10 January 2006

In its so-called Cassa di Risparmio di Firenze judgement the Court of Justice of the European Communities has stated that the State aid within the meaning of Article 87(1) EC does not only include positive benefits, such as subsidies, but also measures which, in various forms,  mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect.

Decision of 24 July 2003

Altmark Trans GmbH and regional council Magdeburg against Nahverkehrsgesellschaft Altmark GmbH, Parties involved: Chief Public Attorney at the Federal Administrative Tribunal. Request for an advance decision: Federal Administrative Court – Germany. Directive (EWG) No. 1191/69 – Operation of scheduled services in the town, suburb and regional transport – public subsidies – term of state grant – compensation payment in return for obligations for common welfare. Case C-280/00.

Decision of 25 October 2001

on Article 85, 86 and 90 EU treaty (now Article 81 EU, 82 EU and 86 EU) – Transport of sick persons in patient transport ambulances – special or exclusive rights – limitation on competition – Tasks in the interest of the general public – justification – implication for the trade between member states.

Decision of 24 August 1998

on public supply orders, direct effect of a directive not implemented, classification of patient transport as a transport service or a service within the framework of the health service, mandatory obligation to conclude an outline agreement between a medical insurance company and a private rescue service company, Article 177 EU treaty.