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In addition to a secondary international shipping register that enabled registered ship owners to employ third-country nationals on terms and conditions of employment in accordance with the law of their country of residence, the Danish Parliament enacted a law allowing seafarers to benefit from various tax exemptions. A labor union, 3F, subsequently filed a complaint before the European Commission to review the compatibility of this fiscal relief with regard to state aid provisions. Following a preliminary examination, the Commission decided to raise no objections to the measure and not to open the full examination procedure. The labor union then brought judicial proceedings before European jurisdictions. Initially, the Court of First Instance held that the labor union had no case. The present case is hearing the appeal lodged by the labor union. The European Court of Justice showed appropriate diligence prior to remitting the case to the General Court (which will have to reconsider the merits of the claim) in dismissing the plea of inadmissibility raised by the Commission. The first section of this paper examines the labor union's standing. Past decisions illustrate the difficulties faced by labor representatives in having a voice in employment decision-making processes The present ruling thus provides a decisive additional tool in the collective action toolkit. The second section discusses the merits of the case, i.e., the need to open a full examination procedure. In light of the directives instructed by the Court, which limit the examination of the forthcoming remitted case before the General Court, the compatibility of fiscal relief in accordance with the internal market is investigated. The third section explores the further reference to Article 151 TFEU (ex 136 TCE). Considered the cornerstone of European employment policy, it has evolved from a programmatic to a substantive provision, which encompasses the dual objectives of the Community. This renewed construction is an opportunity to draw attention to current employment law and to the operations of the Court.