# C_2009044EN.01004101.xml

| 21.2.2009 | EN | Official Journal of the European Union | C 44/41 |
| --- | --- | --- | --- |

21.2.2009

EN

Official Journal of the European Union

C 44/41

---

Judgment of the Court of First Instance of 18 December 2008 — Government of Gibraltar and United Kingdom v Commission

(Joined Cases T-211/04 and T 215/04) (1)

1

(State aid - Aid scheme notified by the United Kingdom regarding the Government of Gibraltar's reform of corporate tax - Decision declaring the aid scheme incompatible with the common market - Regional selectivity - Material selectivity)

(2009/C 44/69)

Language of the case: English

Parties

Applicant in Case T-211/04: Government of Gibraltar (represented by M. Llamas, barrister, J. Temple Lang, solicitor, and A. Petersen, lawyer, and initially by K. Nordlander and subsequently by K. Karl, lawyers)

Applicant in Case T-211/04:

Applicant in Case T-215/04: United Kingdom of Great Britain and Northern Ireland (represented initially by M. Bethell and E. Jenkinson, Agents, D. Anderson QC and H. Davies, barrister, and subsequently by E. Jenkinson, E. O'Neill and S. Behzadi-Spencer, Agents)

Applicant in Case T-215/04:

Defendant: Commission of the European Communities (represented by N. Khan and V. Di Bucci, Agents)

Defendant:

Intervener in support of the applicant in Case T-211/04: United Kingdom of Great Britain and Northern Ireland (represented initially by M. Bethell, Agent, D. Anderson QC and H. Davies, barrister, and subsequently by E. Jenkinson and E. O'Neill, Agents)

Intervener in support of the applicant in Case T-211/04:

Intervener in support of the defendant: Kingdom of Spain (represented by N. Díaz Abad, abogado del Estado)

Intervener in support of the defendant:

Re:

Applications for annulment of Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform (OJ 2005 L 85, p. 1).

Operative part of the judgment

The Court:

| 1. | Joins Cases T 211/04 and T 215/04 for the purposes of judgment; |
| --- | --- |

1.

Joins Cases T 211/04 and T 215/04 for the purposes of judgment;

| 2. | Annuls Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform; |
| --- | --- |

2.

Annuls Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform;

| 3. | Orders the Commission to pay the costs of the Government of Gibraltar and those of the United Kingdom of Great Britain and Northern Ireland in Case T-215/04, and to bear its own costs; |
| --- | --- |

3.

Orders the Commission to pay the costs of the Government of Gibraltar and those of the United Kingdom of Great Britain and Northern Ireland in Case T-215/04, and to bear its own costs;

| 4. | Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs as intervener in Case T-211/04; |
| --- | --- |

4.

Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs as intervener in Case T-211/04;

| 5. | Orders the Kingdom of Spain to bear its own costs as intervener in Cases T-211/04 and T-215/04. |
| --- | --- |

5.

Orders the Kingdom of Spain to bear its own costs as intervener in Cases T-211/04 and T-215/04.

---

(1)  OJ C 217, 28.8.2004.

1

---