Information;Order — ECLI:EU:T:2023:622
Date: 2023-10-11
Language of the case: Spanish
Court formation: Eighth Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment - inadmissible
Origin: Spain

Summary of the pleas in law on which the application is based – None – Inadmissibility (Statute of the Court of Justice, Arts 21, first para., and 53, first para.; Rules of Procedure of the General Court, Art. 76(d)) (see paragraphs 28-32) 2. Action for annulment – Action brought against a decision – Interest in bringing proceedings – Annulment in part of the contested measure in the context of another action brought against that measure – Pleas in law seeking the annulment of the parts of the measure which have been set aside – Pleas in law which have become devoid of purpose – No need to adjudicate (Arts 263 and 277 TFEU; Rules of Procedure of the General Court, Art. 131) (see paragraphs 33, 34) 3. State aid – Definition – Selective nature of the measure – Tax measures in favour of certain economic interest groupings and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships – System based on obtaining a prior authorisation on the basis of vague criteria requiring interpretation by the tax authority – Vague criteria that cannot be regarded as objective – De jure discretionary nature of the legislation – Included (Art. 107(1) TFEU) (see paragraphs 45-61) 4. State aid – Recovery of unlawful aid – Aid granted in breach of the procedural rules of Article 108 TFEU – Legitimate expectations entertained by the recipients – Protection – Conditions and limits – Exceptional circumstances – None (Art. 108 TFEU) (see paragraphs 72-80) 5. State aid – Recovery of unlawful aid – Principle of legal certainty – Conditions and limits – Exceptional circumstances – None (Art. 108 TFEU) (see paragraphs 85-94) 6. Judicial proceedings – Introduction of new pleas during the proceedings – Conditions – Amplification of an existing plea – No amplification – Inadmissibility (see paragraph 95) Operative part 1. The action is dismissed as manifestly inadmissible in part and manifestly unfounded in part. 2. Monthisa Residencial, SA shall pay the costs. 1 OJ C 261, 11.8.2014.