# C_2023179EN.01005201.xml

| 22.5.2023 | EN | Official Journal of the European Union | C 179/52 |
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22.5.2023

EN

Official Journal of the European Union

C 179/52

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Action brought on 20 January 2023 — Feport v Commission

(Case T-17/23)

(2023/C 179/77)

Language of the case: English

Parties

Applicant: Federation of European Private Port Operators (Feport) (Brussels, Belgium) (represented by: B. Le Bret, lawyer)

Defendant: European Commission

Form of order sought

The applicant claims that the Court should:

| — | declare that the Commission has failed to act in Case SA.33828 — Greek tonnage tax scheme by not opening the formal procedure against Greece, and in any case by not taking a clear position in accordance with article 23 of the Procedural Regulation (1) and 108 TFUE; |
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declare that the Commission has failed to act in Case SA.33828 — Greek tonnage tax scheme by not opening the formal procedure against Greece, and in any case by not taking a clear position in accordance with article 23 of the Procedural Regulation (1) and 108 TFUE;

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

Pleas in law and main arguments

In support of the action, the Applicant considers that all conditions of the failure to act pursuant to article 265 TFUE are fulfilled in this case and that this failure entails several breaches of EU Treaties, principles and secondary law. In this respect it puts forward four pleas in law:

| 1. | First plea in law, alleging that by not opening the formal procedure against Greece the Commission failed to comply with its conclusions on Case SA.33828 — Greek tonnage tax scheme and with its 2003 guidelines on State aid to maritime transport (Maritime Guidelines). |
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1.

First plea in law, alleging that by not opening the formal procedure against Greece the Commission failed to comply with its conclusions on Case SA.33828 — Greek tonnage tax scheme and with its 2003 guidelines on State aid to maritime transport (Maritime Guidelines).

| 2. | Second plea in law, alleging that the Commission failed to comply with the Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (Procedural Regulation, article 23) and Article 108 TFEU by not opening the formal investigation procedure seven years after the Article 23 decision, and that by refusing to take a clear position in this regard the Commission harmed the rights of interested parties in breach of Procedural Regulation (article 24), Charter of Fundamental rights (article 41 and 47) and EU principles (such as legitimate expectations). |
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2.

Second plea in law, alleging that the Commission failed to comply with the Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (Procedural Regulation, article 23) and Article 108 TFEU by not opening the formal investigation procedure seven years after the Article 23 decision, and that by refusing to take a clear position in this regard the Commission harmed the rights of interested parties in breach of Procedural Regulation (article 24), Charter of Fundamental rights (article 41 and 47) and EU principles (such as legitimate expectations).

| 3. | Third plea in law, alleging that the Commission failed to comply with equal treatment principle as protected by EU Charter (Article 20 and 21) and its duty of sincere cooperation (Article 4(3) TUE, by refusing ad vitam eternam to act based on article 107 TFEU against the Greek tonnage tax scheme, while dismantling equivalent State aid schemes to port in other Member States in a limited time frame. |
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3.

Third plea in law, alleging that the Commission failed to comply with equal treatment principle as protected by EU Charter (Article 20 and 21) and its duty of sincere cooperation (Article 4(3) TUE, by refusing ad vitam eternam to act based on article 107 TFEU against the Greek tonnage tax scheme, while dismantling equivalent State aid schemes to port in other Member States in a limited time frame.

| 4. | Fourth plea in law alleging that the Commission failed to comply with international tax standards and EU tax law and commitments, regarding minimum taxation rules which will have to be implemented by all Member States as from 1st January 2024 on the basis of the OECD Pillar Two Agreement (December 2021) and of Commission Proposal for a Council Directive on ensuring a global minimum taxation for multinational groups in the Union (December 2021) as agreed by the Ecofin Council in December 2022. |
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4.

Fourth plea in law alleging that the Commission failed to comply with international tax standards and EU tax law and commitments, regarding minimum taxation rules which will have to be implemented by all Member States as from 1st January 2024 on the basis of the OECD Pillar Two Agreement (December 2021) and of Commission Proposal for a Council Directive on ensuring a global minimum taxation for multinational groups in the Union (December 2021) as agreed by the Ecofin Council in December 2022.

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(1)  Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union (OJ 2015 L 248, p. 9).

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