# C_2011298EN.01000402.xml

| 8.10.2011 | EN | Official Journal of the European Union | C 298/4 |
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8.10.2011

EN

Official Journal of the European Union

C 298/4

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Judgment of the Court (Third Chamber) of 28 July 2011 — Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya (C-474/09 P), Territorio Histórico de Álava — Diputación Foral de Álava (C-475/09 P), Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa (C-476/09 P) v European Commission, Comunidad Autónoma del País Vasco — Gobierno Vasco, Comunidad Autónoma de la Rioja, Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa, Confederación Empresarial Vasca (Confebask)

(Joined Cases C-474/09 P to C-476/09 P) (1)

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(Appeal - State aid - Actions for annulment - Decisions of the Commission concerning the State aid schemes implemented by Spain in favour of undertakings in the provinces of Vizcaya, Álava and Guipúzcoa - Reductions in the tax base for certain newly-created undertakings - Legitimate expectations - Principles of legal certainty and sound administration - Compliance with a reasonable time-limit - Lack of notification)

2011/C 298/06

Language of the case: Spanish

Parties

Parties

Appellants: Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya (C-474/09 P), Territorio Histórico de Álava — Diputación Foral de Álava (C-475/09 P), Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa (C-476/09 P) (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados)

Appellants:

Other parties to the proceedings: European Commission (represented by: F. Castillo de la Torre and C. Urraca Caviedes, acting as Agents), Comunidad Autónoma del País Vasco — Gobierno Vasco (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados), Comunidad Autónoma de la Rioja (represented by: J.M. Criado Gámez and M. Martínez Aguirre, abogados), Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados), Confederación Empresarial Vasca (Confebask)

Other parties to the proceedings:

Intervener in support of the appellants: Kingdom of Spain (represented by: N. Díaz Abad, acting as Agent)

Intervener in support of the appellants:

Re:

Re:

Appeal against the judgment of the Court of First Instance (Fifth Chamber, extended composition) of 9 September 2009 in Joined Cases T-227/01 to T-229/01 and T-265/01, T-266/01 and T-270/01 Diputación Foral de Álava and Gobierno Vasco and Others v Commission, by which the Court dismissed, in Cases T-227/01 and T-265/01 an application to annul Commission Decision 2002/802/EC of 11 July 2001 on the State aid scheme implemented by Spain for firms in Álava in the form of a tax credit amounting to 45 % of investments (OJ 2002 L 296, p. 1), in Cases T-228/01 and T-266/01 an application to annul Commission Decision 2003/27/EC of 11 July 2001 on the State aid scheme implemented by Spain for firms in Vizcaya in the form of a tax credit amounting to 45 % of investments (OJ 2003 L 17, p. 1), and in Cases T-229/01 and T-270/01, an application to annul Commission Decision 2002/894/EC of 11 July 2001 on the State aid scheme implemented by Spain for firms in Guipúzcoa in the form of a tax credit amounting to 45 % of investments (OJ 2002 L 314, p. 26).

Diputación Foral de Álava and Gobierno Vasco and Others

Commission

Operative part of the judgment

Operative part of the judgment

The Court:

| 1. | Dismisses the principal appeals and the subsidiary appeals; |
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1.

Dismisses the principal appeals and the subsidiary appeals;

| 2. | Orders Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya, Territorio Histórico de Álava — Diputación Foral de Álava, Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa, Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa each to pay an equal share of the costs of the present appeals; |
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2.

Orders Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya, Territorio Histórico de Álava — Diputación Foral de Álava, Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa, Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa each to pay an equal share of the costs of the present appeals;

| 3. | Orders the Kingdom of Spain to bear its own costs. |
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3.

Orders the Kingdom of Spain to bear its own costs.

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(1)  OJ C 37, 13.2.2010.

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