Judgment of the Court of First Instance of 23 October 2002 in Joined Cases T-269/99, T-271/99 and T-272/99: Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa and Others v Commission of the European Communities (State aid — Decision to initiate the procedure under Article 88(2) EC — Actions for annulment — Admissibility — Tax measures — Selective nature — Legitimate expectations — Misuse of powers)
Date: 2003-01-25
Institutions: Court of First Instance
Subjects: European Commission, Spain, State aid, action for annulment (EU), restriction on competition, tax relief

C 19/28

EN

Official Journal of the European Communities

25.1.2003

Mediterranean area; and, in Case T-151/99, for the annulment
of Commission Decision C (1999) 533 of 4 March 1999
withdrawing the assistance made to Tecnagrind SL by Com-
mission Decision C (96) 2235 of 13 September 1996,
concerning grant of the EAGGF, Guidance Section, contri-
bution under Council Regulation (EEC) No 4256/88,
in
connection with Project No 95.ES.06.005 entitled ‘Demonstra-
tive project for the processing if castor-oil plants (Ricinus
Communis) in agricultural undertakings for the extraction of
aromatic essences’, the Court of First Instance (Third Chamber),
composed of: M. Jaeger, President, K. Lenaerts and J. Azizi,
Judges; J. Palacio González, Administrator, for the Registrar,
has given a judgment on 7 November 2002, in which:

1999 C 351, p. 29, and OJ 2000 C 71, p. 8), the Court of First
Instance (Third Chamber, Extended Composition), composed
of: M. Jaeger, President, R. García-Valdecasas, K. Lenaerts,
P. Lindh and J. Azizi, Judges; Registrar: B. Pastor, Deputy
Registrar, has given a judgment on 23 October 2002, in which
it:

1. Dismisses the applications;

2. Orders the applicants to pay their own costs together with those

of the Commission.

1.

2.

The applications are dismissed.

(1) OJ C 47 of 19.2.2000.

In each case, the applicants shall bear their own costs and pay
those of the Commission.

( 1) OJ C 246, 28.8.99.

JUDGMENT OF THE COURT OF FIRST INSTANCE

of 23 October 2002

JUDGMENT OF THE COURT OF FIRST INSTANCE

of 23 October 2002

in Joined Cases T-346/99, T-347/99 and T-348/99: Territo-
rio Histórico de Álava — Diputación Foral de Álava and
Others v Commission of the European Communities (1)

in Joined Cases T-269/99, T-271/99 and T-272/99: Territo-
rio Histórico de Guipúzcoa — Diputación Foral de Gui-
púzcoa and Others v Commission of the European Com-
munities (1)

(State aid — Decision to initiate the procedure under
Article 88(2) EC — Actions for annulment — Admissibility
— Tax measures — Selective nature — Legitimate expec-
tations — Misuse of powers)

(State aid — Decision to initiate the procedure under Article
88(2) EC — Actions for annulment — Admissibility — Tax
measures — Selective nature — Legitimate expectations —
Misuse of powers)

(2003/C 19/52)

(Language of the case: Spanish)

(2003/C 19/51)

(Language of the case: Spanish)

In Joined Cases T-269/99, T-271/99 and T-272/99, Territorio
Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa,
Territorio Histórico de Álava — Diputación Foral de Álava,
Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya,
represented by A. Creus Carreras and B. Uriarte Valiente,
lawyers, v Commission of the European Communities (Agents:
F. Santaolalla Gadea, G. Rozet and G. Valero Jordana): Appli-
cation for annulment of the Commission’s decisions, notified
to the Spanish authorities by letters of 17 August 1999, to
initiate the procedure under Article 88(2) EC against the
Spanish State in relation to tax aid in the form of a 45 % tax
credit in the Provinces of Álava, Viscaya and Guipúzcoa (OJ

In Joined Cases T-346/99, T-347/99 and T-348/99, Territorio
Histórico de Álava — Diputación Foral de Álava, Territorio
Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa,
Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya,
represented by A. Creus Carreras and B. Uriarte Valiente,
lawyers, v Commission of the European Communities (Agents:
F. Santaolalla Gadea, G. Rozet and G. Valero Jordana): Appli-
cation for annulment of the Commission’s decision, notified
to the Spanish authorities by letter of 29 September 1999, to
initiate the procedure under Article 88(2) EC against the
Spanish State in relation to tax aid in the form of a reduction
in the tax base for firms in the Provinces of Álava, Viscaya and
Guipúzcoa (OJ 2000 C 55, p. 2), the Court of First Instance
(Third Chamber, Extended Composition), composed of:
M. Jaeger, President, R. García-Valdecasas, K. Lenaerts, P. Lindh
and J. Azizi, Judges; B. Pastor, Deputy Registrar, has given a
judgment on 23 October 2002, in which it: