Case T-87/02: Action brought on 26 March 2002 by Territorio Histórico de Bizkaia — Diputación Foral de Bizkaia aygainst Commission of the European Communities
Date: 2002-06-15
Institutions: Court of First Instance
Subjects: European Commission, action for annulment (EU), aid to undertakings, business start-up, common market, tax exemption, tax system

15.6.2002

EN

Official Journal of the European Communities

C 144/53

percentage of the investment or the cost of salaries was
not set beforehand in no way precludes its being done
subsequently with the aim of checking that it does not
exceed the level of aid for a region authorised as part of
overall regional aid.

— in the alternative, annul Article 3 of that decision;

— order the Commission to pay the costs.

e.

in the alternative to all the above pleas in law, the order
requiring recovery of the aid (first sentence of Article 3
of the contested decision) infringes the last sentence of
Article 14(1) of Regulation (EC) No 659/1999 given the
exceptional circumstances of the present case (duration
of the preliminary examination, which lasted more than
79 months). The fact that the Commission examined the
fiscal scheme at issue in 1994 and did not find against it
gave rise to a well-founded expectation that
it was
regarded as compliant with Community law, so that
Article 3 of the contested decision is contrary to the
principles of legal certainty and legitimate expectations.

Pleas in law and main arguments

The applicants contest Commission Decision C(2001) 4478
final of 20 December 2001 declaring State aid incompatible
with the common market the exemption from company tax
arising from Article 14 of Norma Foral (Regional Law) No 5/
1993 of 24 June 1993 on urgent fiscal provisions to promote
investment and economic activity (Boletı´n Oficial de Bizkaia
No 154 of 7 July 1993), which provides for exemption from
company tax for undertakings created between the entry into
force of that Law and 31 December 1994, provided that they
invest more than PTA 80 million (EUR 480 810), create more
than 10 new jobs and have disbursed capital amounting to
more than PTA 20 million (EUR 120 202).

The pleas in law and main arguments put forward by the
applicants are identical to those put forward in Case T-86/02.

Action brought on 26 March 2002 by Territorio Histo´ rico
de Bizkaia — Diputacio´ n Foral de Bizkaia aygainst Com-
mission of the European Communities

(Case T-87/02)

(2002/C 144/105)

(Language of the case: Spanish)

Action brought on 26 March 2002 by Territorio Histo´ rico
de Gipuzkoa — Diputacio´ n Foral de Gipuzkoa against
Commission of the European Communities

(Case T-88/02)

(2002/C 144/106)

(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 26 March 2002 by the Territorio
Histo´ rico de Bizkaia — Diputacio´ n Foral de Bizkaia, Bizkaia
(Spain), represented by Ignacio Saenz-Cortabarria and Marta
Morales Isasi.

An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
European Communities on 26 March 2002 by the Territorio
Histo´ rico de Gipuzkoa — Diputacio´ n Foral de Gipuzkoa,
Gipuzkoa (Spain), represented by Ignacio Saenz-Cortabarria
and Marta Morales Isasi.

The applicants claim that the Court should:

The applicants claim that the Court should:

— annul the Commission Decision of 20 December 2001
on the system of aid implemented by Spain in 1993 in
favour of a number of newly-created undertakings in
Bizkaia;

— annul the Commission Decision of 20 December 2001
on the system of aid implemented by Spain in 1993 in
favour of a number of newly-created undertakings in
Gipuzkoa;