62014TJ0001_INF
Judgment of the General Court (Eighth Chamber, Extended Composition) of 26 June 2024 – Aluminios Cortizo and Cortizo Cartera v Commission
(Case T‑1/14) (
1
)
(State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax scheme 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 – Partial disappearance of the subject matter of the dispute – No need to adjudicate in part – New aid – Recovery – Contractual terms protecting the beneficiaries against the recovery of unlawful State aid incompatible with the internal market – Division of powers between the Commission and the national authorities)
1.
Action for annulment – Action directed against a Commission decision on State aid – Interest in bringing proceedings – Annulment in part of the contested decision in another action brought against that decision – Action seeking the annulment of the annulled parts of the contested decision – Action that has partly become devoid of purpose – No need to adjudicate
(Art. 263 TFEU)
(see paragraphs 25-39)
2.
Action for annulment – Action directed against a Commission decision on State aid – Interest in bringing proceedings – Annulment in part of the contested decision in another action brought against that decision – Action seeking the annulment of the parts of the contested decision that have not been annulled – Continued interest in bringing proceedings
(Art. 263 TFEU)
(see paragraphs 47-58)
3.
Aid granted by a Member State – Concept – Tax measures in favour of certain economic interest groupings and their investors – Tax scheme applicable to certain finance leasing agreements for the purchase of ships – Tax scheme made up of several measures linked in fact and in law – Separate assessment of those measures – Not permissible
(Art. 107(1) TFEU)
(see paragraphs 62-69)
4.
Aid granted by a Member State – Recovery of unlawful aid – Restoration of the prior situation – Scope – Contractual terms providing for the transfer of the burden of recovering unlawful aid from the recipients of that aid to other persons – Commission having prohibited that transfer of the burden of recovery and ordering the recovery of the unlawful aid from the recipients – Infringement of the allocation of powers as between the Commission and the Member States – Infringement of the freedom to conduct a business – None
(Arts 107 and 108 TFEU, Charter of Fundamental Rights, Art. 16)
(see paragraphs 79-115)
5.
Aid granted by a Member State – Examination by the Commission – Adoption of a decision ordering suspension of payment of alleged aid – Obligation on the Commission to adopt such a decision – None
(Art. 108 TFEU; Council Regulation No 659/1999, Art. 11(1))
(see paragraphs 128-130)
6.
Judicial proceedings – Measures of inquiry – Hearing of witnesses – Discretion of the EU judicature
(see paragraphs 133-139)
Operative part
The Court:
1.
Declares that there is no longer any need to adjudicate on the action in so far as it is directed against Article 1 of Commission Decision 2014/200/EU of 17 July 2013 on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain – Tax scheme applicable to certain finance lease agreements, also known as the Spanish Tax Lease System, inasmuch as it designates the economic interest groupings and their investors as the sole recipients of the aid referred to in that decision, and Article 4(1) of that decision, inasmuch as it orders the Kingdom of Spain to recover in full the amount of the aid referred to in that decision from the economic interest groupings’ investors that have benefited from it;
2.
Dismisses the action as to the remainder;
3.
Orders each party to bear its own costs, including those relating to the proceedings for interim relief.
(
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)	OJ C 52, 22.2.2014.