Case T-229/01: 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

24.11.2001

EN

Official Journal of the European Communities

C 331/31

4/1998 of 2 December 1998, which provide for a tax credit
of 45 % of the investment in new fixed material assets in
excess of ESP 2 500 million (EUR 15 025 303 ) made by
undertakings in the Territorio Histo´ rico de Vizcaya.

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

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

(Case T-231/01)

(2001/C 331/51)

(Language of the case: Spanish)

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

(Case T-229/01)

(2001/C 331/50)

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 Vizcaya — Excma. Diputacio´ n de Vizcaya, and
the Comunidad auto´ noma del Paı´s Vasco — Gobierno Vasco,
Vizcaya (Spain), represented by Ramo´ n Falco´ n, lawyer.

(Language of the case: Spanish)

The applicants claim 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 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.

Pleas in law and main arguments

applicants

The
contest Commission Decision C(2001)
1764 final of 11 July 2001 declaring incompatible with the
common market the tax reductions arising from the 10th
(Regional Law) No 7/1997 of
addendum to Norma Foral
22 December 1997, which provides for a tax credit of 45 % of
the investment in new fixed material assets in excess of
ESP 2 500 million (EUR 15025303) made by undertakings in
the Territorio Histo´ rico de Guipu´ zcoa.

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

— 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.

Pleas in law and main arguments

applicants

The
contest Commission Decision C(2001)
1763 final of 11 July 2001 declaring incompatible with the
common market the tax reductions arising from Article 26 of
Norma Foral (Regional Law) No 3/1996 of 26 June 1996, on
corporation tax, 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 Vizcaya with effect from the entry into force of
the Law, provided that they have disbursed capital amounting
to more than ESP 20 million (EUR 120 202 ), invest more
than ESP 80 million (EUR 430 810 ) and create more than
10 new jobs.

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