# C_2015065EN.01004701.xml

| 23.2.2015 | EN | Official Journal of the European Union | C 65/47 |
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23.2.2015

EN

Official Journal of the European Union

C 65/47

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Action brought on 23 December 2014 — Spain v Commission

(Case T-826/14)

(2015/C 065/63)

Language of the case: Spanish

Parties

Parties

Applicant: Kingdom of Spain (represented by: M. Sampol Pucurull, Abogado del Estado)

Applicant:

Defendant: European Commission

Defendant:

Form of order sought

Form of order sought

The applicant claims that the General Court should:

| — | annul the contested Decision; |
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annul the contested Decision;

| — | in the alternative, annul Article 4 of the contested Decision, and |
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in the alternative, annul Article 4 of the contested Decision, and

| — | order the Commission to pay the costs. |
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order the Commission to pay the costs.

Pleas in law and main arguments

Pleas in law and main arguments

The present action is brought against Commission Decision SA.35550 (2013/C) (ex 2013/NN) of 15 October 2014 concerning the scheme for the tax amortisation of financial goodwill for foreign shareholding acquisitions.

In support of its action, the applicant relies on four pleas in law.

| 1. | The first plea in law alleges infringement of Article 108(2) TFEU, in conjunction with Article 13 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ 1999 L 83, p. 1) and Article 296 TFEU, inasmuch as the contested Decision is a measure formally lacking a statement of reasons and inasmuch as it does not contain an assessment of the measure in the light of the judgments of the General Court of 7 November 2014 in Cases T-219/10 and T-399/11. |
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1.

The first plea in law alleges infringement of Article 108(2) TFEU, in conjunction with Article 13 of Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ 1999 L 83, p. 1) and Article 296 TFEU, inasmuch as the contested Decision is a measure formally lacking a statement of reasons and inasmuch as it does not contain an assessment of the measure in the light of the judgments of the General Court of 7 November 2014 in Cases T-219/10 and T-399/11.

| 2. | The second plea in law alleges infringement of Article 107(1) TFEU since the scheme in question is a measure of a general nature and not a selective measure. |
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2.

The second plea in law alleges infringement of Article 107(1) TFEU since the scheme in question is a measure of a general nature and not a selective measure.

| 3. | The third plea in law is based on there being no new aid and the consequent infringement of Article 13 of Regulation No 659/1999. |
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3.

The third plea in law is based on there being no new aid and the consequent infringement of Article 13 of Regulation No 659/1999.

| 4. | The fourth plea in law alleges breach of the principles of legal certainty and the protection of legitimate expectations, in connection with Article 14 of Regulation No 659/1999 and the Commission’s own statements in two earlier Decisions. |
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4.

The fourth plea in law alleges breach of the principles of legal certainty and the protection of legitimate expectations, in connection with Article 14 of Regulation No 659/1999 and the Commission’s own statements in two earlier Decisions.

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