Advocate General Wahl has given an opinion in the case Andres v Commission.
Wahl proposes that the Court:
– dismiss the cross-appeal brought by the Commission;
– set aside the judgment of the General Court of 4 February 2016 in Case T‑287/11, Heitkamp BauHolding v Commission, to the extent that it dismissed the action as unfounded;
– annul 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 Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (Sanierungsklausel).
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