62014TO0484_INF
Order of the General Court (Eighth Chamber) of 11 October 2023 –Monthisa Residencial v Commission
(Case T‑484/14) (
1
)
(Action for annulment – State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Failure to comply with procedural requirements – Manifest inadmissibility in part – Selective nature – Effect on trade between Member States – Adverse effect on competition – Legitimate expectations – Legal certainty – Action manifestly lacking any foundation in law in part)
1.
Judicial proceedings – Application initiating proceedings – Formal requirements – Identification of the subject matter of the dispute – 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.