Order of the Court (Ninth Chamber) of 15 January 2015 —

Banco Bilbao Vizcaya Argentaria and Telefónica v Commission

(Joined Cases C‑587/13 P and C‑588/13 P) ( 1 )

‛Appeal — Aid scheme provided for under Spanish tax legislation — Corporate tax provision which enables undertakings established in Spanish territory to write off the goodwill resulting from the acquisition of a shareholding in undertakings which are not established in that territory — Decision declaring the State aid scheme incompatible with the internal market’

1. Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Whether individually affected by an act of a general nature — Conditions — Commission decision prohibiting a sectoral aid scheme — Action brought by an actual beneficiary of that scheme at the time of adoption of the decision, but which is not subject to an obligation to repay — Inadmissibility (Art. 263, fourth para., TFEU) (see paras 40-43, 51, 52, 54, 60-62)

2. Actions for annulment — Natural or legal persons — Regulatory acts including implementing measures — Commission decision declaring a sectoral aid scheme incompatible with the internal market — Inadmissibility of the action brought before the EU judicature — Right to effective judicial protection — Obligation to use internal means of redress to challenge such measures (Arts 19 TEU; Art. 263, fourth para., TFEU, 267 TFEU and 288, fourth para., TFEU) (see paras 46, 48, 49, 65)

3. Appeals — Grounds — Mistaken assessment of the facts — Inadmissibility — Review by the Court of Justice of the assessment of the facts put before the General Court — Possible only where the clear sense of the evidence has been distorted (Art. 256(1) TFEU; Statute of the Court of Justice, Art. 58, first para.) (see para. 58)

Operative part

1. The appeals are dismissed.

2. Banco Bilbao Vizcaya Argentaria SA and Telefónica SA are ordered to pay the costs.

( 1 ) OJ C 15, 18.01.2014 and OJ C 24, 25.01.2014.

Order of the Court (Ninth Chamber) of 15 January 2015 —

Banco Bilbao Vizcaya Argentaria and Telefónica v Commission

(Joined Cases C‑587/13 P and C‑588/13 P) ( 1 )

‛Appeal — Aid scheme provided for under Spanish tax legislation — Corporate tax provision which enables undertakings established in Spanish territory to write off the goodwill resulting from the acquisition of a shareholding in undertakings which are not established in that territory — Decision declaring the State aid scheme incompatible with the internal market’

1. Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Whether individually affected by an act of a general nature — Conditions — Commission decision prohibiting a sectoral aid scheme — Action brought by an actual beneficiary of that scheme at the time of adoption of the decision, but which is not subject to an obligation to repay — Inadmissibility (Art. 263, fourth para., TFEU) (see paras 40-43, 51, 52, 54, 60-62)

2. Actions for annulment — Natural or legal persons — Regulatory acts including implementing measures — Commission decision declaring a sectoral aid scheme incompatible with the internal market — Inadmissibility of the action brought before the EU judicature — Right to effective judicial protection — Obligation to use internal means of redress to challenge such measures (Arts 19 TEU; Art. 263, fourth para., TFEU, 267 TFEU and 288, fourth para., TFEU) (see paras 46, 48, 49, 65)

3. Appeals — Grounds — Mistaken assessment of the facts — Inadmissibility — Review by the Court of Justice of the assessment of the facts put before the General Court — Possible only where the clear sense of the evidence has been distorted (Art. 256(1) TFEU; Statute of the Court of Justice, Art. 58, first para.) (see para. 58)

Operative part

1. The appeals are dismissed.

2. Banco Bilbao Vizcaya Argentaria SA and Telefónica SA are ordered to pay the costs.

( 1 ) OJ C 15, 18.01.2014 and OJ C 24, 25.01.2014.