Action for annulment of a decision of the EFTA Surveillance Authority – State aid – Special tax rules applicable to captive insurance companies – Notion of undertaking – Selectivity – Existing aid and new aid – Distortion of competition and effect on trade – Recovery – Legitimate expectations – Legal certainty – Obligation to state reasons.

An action against the EFTA Surveillance Authority was brought before the EFTA Court on 9 July 2010 by Swisscom RE Aktiengesellschaft.