Dirk Andres v European Commission

Judgment of the Court (Second Chamber) of 28 June 2018 — Dirk Andres, acting as liquidator in the insolvency of Heitkamp Bau Holding Gmb H v European Commission, Federal Republic of Germany(Case C-203/16 P) 1(Appeal — State aid — German tax legislation concerning the possibility of carrying certain losses forward to future tax years (‘restructuring clause’) — Decision declaring the aid scheme incompatible with the internal market — Actions for annulment — Admissibility — Article 263, fourth paragraph, TFEU — Person individually concerned — Article 107(1) TFEU — Concept of ‘State aid’ — Condition relating to selectivity — Determination of the reference framework — Legal classification of the facts)Language of the case: German Parties Appellant: Dirk Andres, acting as liquidator in the insolvency of Heitkamp Bau Holding Gmb H (represented by: W. Niemann, S. Geringhoff and P. Dodos, Rechtsanwälte)Other parties to the proceedings: European Commission (represented by: R. Lyal, T. Maxian Rusche and K. Blanck-Putz, acting as Agents), Federal Republic of Germany (represented by: T. Henze and R. Kanitz, acting as Agents)Operative part of the judgment The Court:Dismisses the cross-appeal;Annuls points 2 and 3 of the operative part of the judgment of the General Court of the European Union of 4 February 2016, Heitkamp Bau Holding v Commission (T-287/11, EU:T:2016:60);Annuls Commission Decision 2011/527/EU of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by...