Case T-266/01: 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

5.1.2002

EN

Official Journal of the European Communities

C 3/41

Pleas in law and main arguments

Pleas in law and main arguments

The appointing authority applied Article 46 of the Staff
Regulations and did not evaluate the applicant’s professional
experience in order to establish whether it would be possible
for Article 31(2) of the Staff Regulations to be applied in order
to appoint him in Grade A 4 instead of Grade A 5.

The appointing authority should have calculated, on the basis
the second paragraph of Article 32(2), his additional
of
professional experience and placed him at Step 2, and should
have granted him additional seniority of 5,5 months at Step 2.

is

applicant

The
challenging Commission Decision
C(2001)1759 final of 11 July 2001 in so far as it characterises
as State aid incompatible with the common market the tax
reductions under Articles 52 to 56 of the Ley Foral (Regional
Law) 24/1996 del impuesto sobre sociedades (Regional Law
on corporation tax) of 30 December 1996 (Boletı´n Oficial de
Navarra No 159 of 31 December 1996) which provide for a
reduction of 50 % on the aforementioned tax for undertakings
which take up business in the Autonomous Community of
Navarra after the entry into force of that Law, provided they
invest a minimum of PTA 100 million (EUR 601 012) and
create more than 10 new jobs.

Deficient statement of reasons.

The pleas in law and main arguments on which the applicant
relies are similar to 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-265/01)

(2002/C 3/70)

(Language of the case: Spanish)

(Case T-266/01)

(2002/C 3/71)

(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 decision of the defendant of 11 July 2001 on
the system of State aid applied by Spain to undertakings
in Alava in the shape of a tax credit of 45 % of the cost
of the investment;

— annul the decision of the defendant of 11 July 2001 on
the system of State aid applied by Spain to undertakings
in Vizcaya in the shape of a tax credit of 45 % of the cost
of the investment;

— in the alternative, annul Articles 3 and 4 of the decision
of the defendant of 11 July 2001 on the system of State
aid applied by Spain to undertakings in Alava in the
shape of a tax credit of 45 % of the cost of the investment,
inasmuch as the obligation to recover the amounts not
levied by the Alava regional revenue authorities pursuant
to the disputed fiscal legislation is unjustified;

— in the alternative, annul Articles 3 and 4 of the decision
of the defendant of 11 July 2001 on the system of State
aid applied by Spain to undertakings in Vizcaya in the
shape of a tax credit of 45 % of the cost of the investment,
inasmuch as the obligation to recover the amounts
not levied by the Vizcaya regional revenue authorities
pursuant to the disputed fiscal legislation is unjustified;

— order the Commission to pay the costs.

— order the Commission to pay the costs.

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.