Case T-268/01: Action brought on 22 October 2001 by Confederación Empresarial Vasca against Commission of the European Communities
Date: 2002-01-05
Institutions: Court of First Instance
Subjects: European Commission, Spain, State aid, action for annulment (EU), aid to undertakings, tax relief

C 3/42

EN

Official Journal of the European Communities

5.1.2002

Pleas in law and main arguments

Pleas in law and main arguments

is

applicant

The
challenging Commission Decision
C(2001)1765 final of 11 July 2001 in so far as it characterises
as State aid incompatible with the common market the tax
reductions under the fourth addendum to Norma Foral
(Regional Law) No 7/1996 of 26 December 1996, and the
tenth addendum to Norma Foral 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 PTA 2 500 million
(EUR 15 025 303) made by undertakings in the Territorio
Histo´ rico de Vizcaya.

The pleas in law and main arguments on which the applicant
relies are similar to those put forward in Case T-225/01.

The applicant contests Commission Decision C(2001) 1760
final of 11 July 2001 declaring incompatible with the common
market the tax reductions under Article 26 of Norma Foral
(Regional Law) No 24/1996 of 5 July 1996 on corporation tax
(Boletı´n Oficial del Territorio Histo´ rico de Alava of 9 August
1996), which provides for a reduction of 99 %, 75 %, 50 %
and 25 % of the taxable basis for the aforementioned tax
applicable during the first four tax years for undertakings
which set up business in the Territorio Histo´ rico de Alava with
effect from the entry into force of the Law, provided that they
have disbursed capital amounting to more than PTA 20 million
(EUR 120 202),
than PTA 80 million
(EUR 430 810) and create more than 10 new jobs.

invest more

The pleas in law and main arguments put forward by the
applicant are identical with those put
forward in Case
T-225/01.

Action brought on 22 October 2001 by Confederacio´ n
Empresarial Vasca against Commission of the European
Communities

Action brought on 22 October 2001 by Confederacio´ n
Empresarial Vasca against Commission of the European
Communities

(Case T-267/01)

(2002/C 3/72)

(Language of the case: Spanish)

(Case T-268/01)

(2002/C 3/73)

(Language of the case: Spanish)

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 22 October 2001 by Confedera-
cio´ n Empresarial Vasca, whose registered office is at Bilbao
(Spain), represented by Marcos Araujo Boyd, lawyer.

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 22 October 2001 by Confedera-
cio´ n Empresarial Vasca, whose registered office is at Bilbao
(Spain), represented by Marcos Araujo Boyd, lawyer.

The applicant claims that the Court should:

The applicant claims that the Court should:

— annul the defendant’s decision of 11 July 2001 on the
system of State aid applied by Spain to certain newly
created undertakings in Alava (Spain);

— in the alternative, annul Articles 3 and 4 of the defendant’s
decision of 11 July 2001 on the system of State aid
applied by Spain to certain newly created undertakings in
Alava, inasmuch as the obligation to recover the amounts
not levied by the regional revenue authorities of Alava
pursuant to the disputed tax legislation is unjustified;

— annul the defendant’s decision of 11 July 2001 on the
system of State aid applied by Spain to certain newly
created undertakings in Vizcaya (Spain);

— in the alternative, annul Articles 3 and 4 of the defendant’s
decision of 11 July 2001 on the system of State aid
applied by Spain to certain newly created undertakings in
Vizcaya,
inasmuch as the obligation to recover the
amounts not levied by the regional revenue authorities
of Vizcaya pursuant to the disputed tax legislation is
unjustified;

— order the Commission to pay the costs.

— order the Commission to pay the costs.

5.1.2002

EN

Official Journal of the European Communities

C 3/43

Pleas in law and main arguments

Pleas in law and main arguments

The applicant contests Commission Decision C(2001) 1763
final of 11 July 2001 declaring incompatible with the common
market the tax reductions under 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 taxable basis for the aforementioned tax applicable
during the first four 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 PTA 20 million
(EUR 120 202),
than PTA 80 million
(EUR 430 810) and create more than 10 new jobs.

invest more

The pleas in law and main arguments put forward by the
applicant are identical with those put
forward in Case
T-225/01.

The applicant contests Commission Decision C(2001) 1761
final of 11 July 2001 declaring incompatible with the common
market the tax reductions under Article 26 of Norma Foral
(Regional Law) No 7/1996 of 4 July 1996 on corporation tax
(Boletı´n Oficial del Territorio Histo´rico de Guipu´zcoa of 10 July
1996), which provides for a reduction of 99 %, 75 %, 50 %
and 25 % of the taxable basis for the aforementioned tax
applicable during the first four 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 capital amounting to more than
PTA 20 million (EUR 120 202),
than
PTA 80 million (EUR 430 810) and create more than 10 new
jobs.

invest more

The pleas in law and main arguments put forward by the
applicant are identical with those put
forward in Case
T-225/01.

Action brought on 22 October 2001 by Confederacio´ n
Empresarial Vasca against Commission of the European
Communities

Action brought on 22 October 2001 by Confederacio´ n
Empresarial Vasca against Commission of the European
Communities

(Case T-269/01)

(2002/C 3/74)

(Language of the case: Spanish)

(Case T-270/01)

(2002/C 3/75)

(Language of the case: Spanish)

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 22 October 2001 by Confedera-
cio´ n Empresarial Vasca, whose registered office is at Bilbao
(Spain), represented by Marcos Araujo Boyd, lawyer.

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 22 October 2001 by the Confeder-
acio´ n Empresarial Vasca, whose registered office is in Bilbao
(Spain), represented by Marcos Araujo Boyd, lawyer.

The applicant claims that the Court should:

The applicant claims that the Court should:

— annul the defendant’s decision of 11 July 2001 on the
system of State aid applied by Spain to certain newly
created undertakings in Guipu´ zcoa (Spain);

— in the alternative, annul Articles 3 and 4 of the defendant’s
decision of 11 July 2001 on the system of State aid
applied by Spain to certain newly created undertakings in
Guipu´ zcoa, inasmuch as the obligation to recover the
amounts not levied by the regional revenue authorities of
Guipu´ zcoa pursuant to the disputed tax legislation is
unjustified;

— annul the defendant’s decision of 11 July 2001 regarding
State aid granted by Spain to undertakings in Guipu´ zcoa
in the shape of a tax credit of 45 % of the amount
invested;

— in the alternative, annul Articles 3 and 4 of the defendant’s
decision of 11 July 2001 regarding State aid granted by
Spain to undertakings in Guipu´ zcoa in the shape of a tax
credit of 45 % of the amount invested inasmuch as the
obligation to recover the amounts not levied by the
regional revenue authorities of Guipu´ zcoa is unjustified;

— order the Commission to pay the costs.

— order the Commission to pay the costs.