Case T-60/06: Action brought on  16 February 2006  — Italian Republic v Commission
Date: 2006-02-16
Institutions: Court of First Instance
Subjects: European Commission, Italy, State aid, action for annulment (EU), environmental protection, excise duty, fuel, mineral oil, tax exemption

C 96/24

EN

Official Journal of the European Union

22.4.2006

Action brought on 16 February 2006 — Italian Republic v
Commission

which is not capable of altering the fact, which is not
disputed, that the provision is of general scope.

(Case T-60/06)

(2006/C 96/41)

Language of the case: Italian

Parties

— The aid in question should have been regarded as existing
aid in accordance with the provisions of Article 1(b)(ii) of
Regulation (EC) No 659/1999 since the Italian State was
duly authorised by the Council to keep the exemption that
is the subject of the dispute in force.

— The exemption in question was closely linked with the
attainment of environmental protection objectives, as may
be inferred from the legislation implemented by the Italian
Government and from the agreements concluded by Eural-
lumina with the region of Sardinia and the Ministero
dell'Ambiente (Environment Ministry).

Applicant):
Avvocato dello Stato)

Italian Republic (represented by: Giacomo Aiello,

— The exemption should have been regarded as necessary for

the economic development of the region of Sardinia.

Defendant): Commission of the European Communities

Form of order sought

The applicant claims that the Court should:

— In the opinion of the Italian Government, once Directive
2003/96/EC entered into force, there was no longer any
obligation to give notification of the tax benefit in question
as Article 18 in conjunction with Annex II of that directive
expressly provided that the disputed tax should remain in
force and unaffected until 31 December 2006. Moreover,
the content of those provisions is analogous to that of
Article 1(2) of Council Decision 2001/224/EC.

— annul Commission Decision C (2005) 4436 final of 7
December 2005 and order the Commission to pay the costs
of the proceedings.

Finally, the applicant pleads infringement of the principle of
the protection of legitimate expectations and the presumption
of the legality of Community provisions.

Pleas in law and main arguments

The applicant brings the present action against Commission
Decision C (2005) 4436 final of 7 December 2005 concerning
the exemption from the tax on mineral oils used as fuel for the
production of alumina in the region of Gardanne, the region of
Shannon and in Sardinia, implemented by France, Ireland and
Italy respectively.

With regard to the applicant, that decision stated that:

— The exemptions in question were not intended to apply
generally and without distinction to all those to whom it
was addressed, but were designed to support certain under-
takings on account of the special structure of the alumina
market.

— The aid in question was new and unlawful since notification
of it was not given in due time and it was to be regarded as
partially existing until 29 May 1998.

Action brought on 23 February 2006 — FLS Plast v
Commission

(Case T-64/06)

(2006/C 96/42)

Language of the case: English

— Up to 31 October 2003 that aid was incompatible with

State aid rules on the protection of the environment.

Parties

In support of its claims, the applicant submits that:

— The tax exemption provided for by Italian legislation was
not selective but was directed at all businesses using
mineral oil for the production of aluminium oxide. The fact
that there is only one plant in Italy at which such oil is
used in the production cycle is simply a matter of fact

Applicant: FLS Plast A/S (Copenhagen, Denmark) [represented
by: K. Lasok, QC, and M. Thill-Tayara, lawyer]

Defendant: Commission of the European Communities