Court of Justice (Grand Chamber) 10 December 2013, C‑272/12 P (European Commission v Ireland and Others.)

JUDGMENT OF THE COURT (Grand Chamber) 10 December 2013 ( *1 ) ‛Appeal — State aid — Exemption from excise duty on mineral oils — Court acting of its own motion — Plea adopted of its own motion by a court of the European Union — Relationship between tax harmonisation and monitoring of State aid — Respective powers of the Council and the Commission — Principle of legal certainty — Presumption of