Recurso interpuesto el 21 de mayo de 2010 por el Principado de Liechtenstein contra el Órgano de Vigilancia de la AELC (Asunto E-4/10)
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ES Diario Oficial de la Unión Europea C 191/11
Recurso interpuesto el 21 de mayo de 2010 por el Principado de Liechtenstein contra el Órgano de Vigilancia de la AELC
(Asunto E-4/10)
(2010/C 191/09)
El Principado de Liechtenstein, representado por el Dr. Andrea Entner-Koch, Agente del Principado de Liechtenstein, Unidad de coordinación del EEE, Austrasse 79/Europark, FL-9490 Vaduz, interpuso ante el Tribunal de la AELC el 21 de mayo de 2010 un recurso contra el Órgano de Vigilancia de la AELC.
El Principado de Liechtenstein solicita al Tribunal de la AELC que:
1) Anule la Decisión del Órgano de Vigilancia de la AELC n o 97/10/COL, de 24 de marzo de 2010, relativa a la imposición de las compañías de seguro cautivas con arreglo a la ley fiscal de Liechtenstein;
2) A título subsdiario, declare nulos los artículos 3 y 4 de la Decisión del Órgano de Vigilancia de la AELC n o 97/10/COL, de 24 de marzo de 2010, en la medida en que ordenan la recuperación de la ayuda contemplada en el artículo 1 de dicha Decisión;
y que
3) Condene al Órgano de Vigilancia de la AELC al pago de las costas.
Antecedentes de hecho y de Derecho y motivos invocados:
- En la Decisión del Órgano de Vigilancia de la AELC n o 97/10/COL, de 24 de marzo de 2010, se establece que las normas de imposición aplicables a las compañías de seguros y de reaseguros cautivas de Liechtenstein en virtud de los artículos 82 (a) y 88 (d)(3) de la ley fiscal de Liechtenstein, constituyen ayuda de Estado en el sentido del artículo 61, apartado 1, del Acuerdo EEE, ya que someten a dichas compañías de seguros y de reaseguros cautivas a un régimen fiscal más...
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