Case T-31/01: Action brought on 9 February 2001 by the Territorio Histórico de Gipuzkoa — Diputación Foral de Gipuzkoa against the Commission of the European Communities
Date: 2001-04-07
Institutions: Court of First Instance
Subjects: European Commission, Spain, action for annulment (EU), aid system, corporation tax, type of business

7.4.2001

EN

Official Journal of the European Communities

C 108/27

The applicant bases its claim in essence on alleged infringement
of the procedure laid down by law in Article 88 EC and in
Regulation No 659/1999 (1) as regards existing aid schemes,
and consequently pleads violation of the principles of legal
certainty, the protection of legitimate expectations and the
right to a fair hearing.

It maintains in that regard that the Commission has since
1994 been aware of the existence of the Norma Foral
in
question,
the provisions of which as a whole, and not
merely Article 14, were the subject of a complaint seeking a
declaration that it was incompatible with the common market
under Article 87 of the EC Treaty.

As a result of that complaint, the Commission proceeded to
carry out a preliminary State aid investigation and sent a copy
the complaint in question to the Kingdom of Spain.
of
According to the applicant,
the Commission at no time
indicated that it was initiating, or had initiated, the formal
investigation procedure provided for in Article 88(2) EC.

The fact that, in November 2000, the Commission proceeded
to initiate the inter partes procedure provided for in Article
88(2) with regard to one of the articles of Norma Foral
No 18/1993 necessarily means,
in the applicant’s view,
that the Commission has failed to comply with the legally
established procedure for investigating and assessing existing
aid schemes.

if the Commission has any
The applicant considers that,
doubts either as to whether the tax exemption provided for
may constitute aid or as to its compatibility with the common
market, it cannot categorise that exemption as new aid but
must classify it as existing aid and should proceed,
in
accordance with the principle of sound administration, to
analyse and scrutinise the same in the context of the constant
review of aid systems of that type provided for in Article 88(1)
EC.

(1) Council Regulation (EC) No 659/1999 of 22 March 1999 laying
down detailed rules for the application of the EC Treaty (OJ L 83
of 27.3.1999, p. 1).

The applicant claims that the Court should:

— annul the Commission’s decision of 28 November 2000
initiating the procedure provided for by Article 88(2) EC
with regard to Article 14 of Norma Foral 11/1993;

— order the Commission to pay the costs.

Pleas in law and main arguments

The measure to which the contested decision relates is laid
down by Article 14 of the Norma Foral No 11/1993 of the
Territorio Histo´ rico de Gipuzkoa of 26 June 1993 concerning
urgent fiscal measures in support of
investment and the
promotion of economic activity, which provides for an
exemption from corporation tax for certain newly formed
undertakings.

The pleas in law and main arguments are similar to those
advanced in Case T-30/01.

Action brought on 9 February 2001 by the Territorio
Histo´ rico de Bizkaia — Diputacio´ n Foral de Bizkaia
against the Commission of the European Communities

(Case T-32/01)

(2001/C 108/50)

(Language of the case: Spanish)

Action brought on 9 February 2001 by the Territorio
Histo´ rico de Gipuzkoa — Diputacio´ n Foral de Gipuzkoa
against the Commission of the European Communities

(Case T-31/01)

(2001/C 108/49)

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 9 February 2001 by the Territorio
Histo´ rico de Bizkaia — Diputacio´ n Foral de Bizkaia, established
in Bizkaia (Spain), represented by Marta Morales Isasi and
Ignacio Sa´enz-Cortabarrı´a Ferna´ndez, lawyers.

(Language of the case: Spanish)

The applicant claims that the Court should:

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 9 February 2001 by the Territorio
Histo´ rico de Gipuzkoa — Diputacio´ n Foral de Gipuzkoa,
established in Gipuzkoa (Spain), represented by Marta Morales
Isasi and Ignacio Sa´enz-Cortabarrı´a Ferna´ndez, lawyers.

— annul the Commission’s decision of 28 November 2000
initiating the procedure provided for by Article 88(2) EC
with regard to Article 14 of Norma Foral 5/1993;

— order the Commission to pay the costs.