Case T-232/01: Action brought on 25 September 2001 by Territorio Histórico de Guipúzcoa — Excma. Diputación de Guipúzcoa, and the Comunidad autónoma del País Vasco — Gobierno Vasco against Commission of the European Communities
Date: 2001-11-24
Institutions: Court of First Instance
Subjects: Basque Country, European Commission, State aid, action for annulment (EU), corporation tax, tax relief

C 331/32

EN

Official Journal of the European Communities

24.11.2001

Action brought on 25 September 2001 by Territorio
Histo´ rico de Guipu´ zcoa — Excma. Diputacio´ n de Guipu´ z-
coa, and the Comunidad auto´ noma del Paı´s Vasco —
Gobierno Vasco against Commission of the European
Communities

Action brought on 26 September 2001 by Daniel Calle-
baut against the Commission of the European Communi-
ties

(Case T-232/01)

(2001/C 331/52)

(Language of the case: Spanish)

(Case T-233/01)

(2001/C 331/53)

(Language of the case: French)

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 25 September 2001 by the Territo-
rio Histo´ rico de Guipu´ zcoa — Excma. Diputacio´ n de Guipu´ z-
coa, and the Comunidad auto´ noma del Paı´s Vasco — Gobierno
Vasco, Guipu´ zcoa (Spain), represented by Ramo´ n Falco´ n,
lawyer.

The applicants claim that the Court should:

— annul

in its entirety the decision of the Commission
which is contested in this action, in the alternative, annul
Article 3 of that decision,

— order the Commission to pay the costs.

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 26 September 2001 by Daniel
Callebaut, residing in Mondorf-les-Bains, Luxembourg, rep-
resented by Jean-Noël Louis and Véronique Peere, avocats,
with an address for service in Luxembourg.

The applicant claims that the Court should:

— annul the Commission decision not to promote the

applicant to Grade B 2 in the 2000 promotions,

— order the defendant to pay the costs.

Pleas in law and main arguments

Pleas in law and main arguments

The applicants contest Commission Decision of 11 July 2001
declaring incompatible with the common market the tax
reductions arising from Article 26 of Norma Foral (Regional
Law) No 7/1996 of 4 July 1996, on corporation tax (Boletı´n
Oficial de Guipu´ zcoa of 17 July 1996), which provides for a
reduction of 99 %, 75 %, 50 % and 25 % of the basis for
assessment of the aforementioned tax applicable during the
four first tax years for undertakings which set up business in
the Territorio Histo´ rico de Guipu´ zcoa with effect from the
entry into force of the Law, provided that they have disbursed
20 million
than
capital
(EUR 120 202),
than ESP 80 million
(EUR 430 810) and create more than 10 new jobs.

to more
invest more

amounting

ESP

The pleas in law and main arguments put forward by the
applicants are identical with those put
forward in Case
T-227/01.

The applicant in the present case challenges the refusal of the
appointing authority to promote him in the promotions for
2000.

In support of his claim, he invokes:

— Breach of Articles 26 and 45 of the Staff Regulations;

— Infringement of the audi alteram partem principle and
infringement of
treatment,
entitlement to pursue a career, and sound administration;

the principles of equal

— Existence in this case of a manifest error of assessment.