CELEX: 62001TJ0230
State aid
Tax advantages granted by a territorial entity within a Member State
Reduction of the tax base for corporation tax
Decisions declaring aid schemes incompatible with the common market and requiring recovery of aid paid out
Trade association
Admissibility
Withdrawal of a plea in law
Classification as new aid or as existing aid
Principle of the protection of legitimate expectations
Principle of legal certainty
Principle of proportionality

APPLICATION in Cases T‑230/01 and T‑267/01 for annulment of Commission Decision 2002/892/EC of 11 July 2001 on the State aid
scheme applied by Spain to certain newly established firms in Álava (OJ 2002 L 314, p. 1); application in Cases T‑231/01 and
T‑268/01 for annulment of Commission Decision 2002/806/EC of 11 July 2001 on the State aid scheme applied by Spain to certain
newly established firms in Vizcaya (OJ 2002 L 279, p. 35), and application in Cases T‑232/01 and T‑269/01 for annulment of
Commission Decision 2002/540/EC of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms
in Guipúzcoa (OJ 2002 L 174, p. 31).
Operative part
The Court:
1.
Joins Cases T‑230/01 to T‑231/01, T‑232/01, T‑267/01, T‑268/01 and T‑269/01 for the purposes of judgment;
2.
Dismisses the actions;
3.
In Cases T‑230/01 to T‑232/01:
–        orders the Territorio Histórico de Álava – Diputación Foral de Álava, the Territorio Histórico de Vizcaya – Diputación Foral
de Vizcaya, the Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa and the Comunidad autónoma del País Vasco
− Gobierno Vasco to each bear their own costs and to pay the costs of the Commission and the Comunidad autónoma de La Rioja;
–        orders the Confederación Empresarial Vasca (Confebask), the Cámara Oficial de Comercio e Industria de Álava, the Cámara Oficial
de Comercio, Industria y Navegación de Vizcaya and the Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa to
each bear their own costs;
4.
In Cases T‑267/01 to T‑269/01 orders Confebask to bear its own costs and to pay the costs of the Commission and the Comunidad
autónoma de La Rioja.