# C_2006036EN.01001101.xml

| 11.2.2006 | EN | Official Journal of the European Union | C 36/11 |
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11.2.2006

EN

Official Journal of the European Union

C 36/11

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JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(Second Chamber)

of 15 December 2005

in Case C-148/04 (Reference for a preliminary ruling from the Commissione tributaria provinciale di Genova) Unicredito Italiano SpA v Agenzia delle Entrate, Ufficio Genova 1 (1)

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(State aid - Decision 2002/581/EC - Tax advantages granted to banks - Statement of reasons for a decision - Categorisation as State aid - Conditions - Compatibility with the common market - Conditions - Article 87(3)(b) and (c) EC - Important project of common European interest - Development of certain activities - Tax advantages granted previously - Recovery of the aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Principle of proportionality)

(2006/C 36/19)

Language of the case: Italian

In Case C-148/04: reference for a preliminary ruling under Article 234 EC from the Commissione tributaria provinciale di Genova (Italy), made by decision of 11 February 2004, received at the Court on 23 March 2004, in the proceedings between Unicredito Italiano SpA and Agenzia delle Entrate, Ufficio Genova 1 — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, C. Gulmann (Rapporteur), R. Schintgen, G. Arestis and J. Klučka, Judges; C. Stix-Hackl, Advocate General; M. Ferreira, Principal Administrator, Registrar, gave a judgment on 15 December 2005, the operative part of which is as follows:

| 1. | Examination of the questions referred has disclosed nothing capable of affecting the validity of Commission Decision 2002/581/EC of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy; |
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Examination of the questions referred has disclosed nothing capable of affecting the validity of Commission Decision 2002/581/EC of 11 December 2001 on the tax measures for banks and banking foundations implemented by Italy;

| 2. | Article 87 et seq. EC, Article 14 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, and the principles of legal certainty, proportionality and the protection of legitimate expectations cannot preclude a national measure ordering repayment of aid in compliance with a Commission decision which found that aid to be incompatible with the common market and examination of which in the light of those provisions and general principles has not disclosed any factor capable of affecting its validity. |
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Article 87 et seq. EC, Article 14 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, and the principles of legal certainty, proportionality and the protection of legitimate expectations cannot preclude a national measure ordering repayment of aid in compliance with a Commission decision which found that aid to be incompatible with the common market and examination of which in the light of those provisions and general principles has not disclosed any factor capable of affecting its validity.

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(1)  OJ C 118 of 30.04.2004.

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