Judgment of the Court (Grand Chamber) of 6 November 2018 — Scuola Elementare Maria Montessori Srl v European Commission, Italian Republic (C-622/16 P), European Commission v Scuola Elementare Maria Montessori Srl, Italian Republic (C-623/16 P), European Commission v Pietro Ferracci, Italian Republic (C-624/16 P)

(Joined Cases C-622/16 P to C-624/16 P) (1)

((Appeal - State aid - Decision declaring the recovery of State aid incompatible with the internal market to be impossible - Decision finding that there is no State aid - Actions for annulment brought by competitors of beneficiaries of State aid - Admissibility - Regulatory act not entailing implementing measures - Direct concern - Concept of ‘absolute impossibility’ of recovery of State aid incompatible with the internal market - Concept of ‘State aid’ - Concepts of ‘undertaking’ and ‘economic activity’))

(2019/C 16/04)

Language of the case: Italian

Parties

(C-622/16 P)

Appellant: Scuola Elementare Maria Montessori Srl (represented by: E. Gambaro and F. Mazzocchi, avvocati)

Other parties to the proceedings: European Commission (represented by: D. Grespan, P. Stancanelli and F. Tomat, acting as Agents), Italian Republic (represented by: G. Palmieri, acting as Agent, and G. De Bellis and S. Fiorentino, avvocati dello Stato)

(C-623/16 P)

Appellant: European Commission (represented by: D. Grespan, P. Stancanelli and F. Tomat, acting as Agents)

Other parties to the proceedings: Scuola Elementare Maria Montessori Srl (represented by: E. Gambaro and F. Mazzocchi, avvocati), Italian Republic (represented by: G. Palmieri, acting as Agent, and G. De Bellis and S. Fiorentino, avvocati dello Stato)

(C-624/16 P)

Appellant: European Commission (represented by: D. Grespan, P. Stancanelli and F. Tomat, acting as Agents)

Other parties to the proceedings: Pietro Ferracci, Italian Republic (represented by G. Palmieri, acting as Agent, and G. De Bellis and S. Fiorentino, avvocati dello Stato)

Operative part of the judgment

The Court:

1. Sets aside the judgment of the General Court of the European Union of 15 September 2016, Scuola Elementare Maria Montessori v Commission (T-220/13, not published, EU:T:2016:484), in so far as it dismissed the action brought by Scuola Elementare Maria Montessori for the annulment of Commission Decision 2013/284/EU of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy, to the extent that the European Commission did not order recovery of the unlawful aid granted by means of the exemption from the Imposta communale sugli immobili (municipal tax on real property);

2. Dismisses the appeal in Case C-622/16 P as to the remainder;

3. Annuls Decision 2013/284 to the extent that the European Commission did not order recovery of the unlawful aid granted by means of the exemption from the Imposta communale sugli immobili (municipal tax on real property);

4. Dismisses the appeals in Cases C-623/16 P and C-624/16 P;

5. Orders Scuola Elementare Maria Montessori Srl to bear half of its own costs incurred in connection with the appeal in Case C-622/16 P and to pay two-thirds of the European Commission’s costs and bear two-thirds of its own costs in connection with the action before the General Court of the European Union in Case T-220/13;

6. Orders the European Commission, as regards its own costs, to bear one-third of the costs in connection with the action before the General Court of the European Union in Case T-220/13 and to bear the costs in connection with the appeals in Cases C-622/16 P to C-624/16 P and, as regards the costs of Scuola Elementare Maria Montessori Srl, to pay one-third of the costs in connection with the action before the General Court of the European Union in Case T-220/13, to pay half the costs in connection with the appeal in Case C-622/16 P, and to pay the costs incurred in Case C-623/16 P;

7. Orders the Italian Republic to bear its own costs in Cases C-622/16 P to C-624/16 P.

(1) OJ C 38, 6.2.2017.