Case C-432/06: Reference for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Spain) lodged on 18 October 2006 — Comunidad Autónoma de Castilla y León v Juntas Generales de Guipúzcoa, Diputación Foral de Guipúzcoa, Confederación Empresarial Vasca
Date: 2006-12-30
Institutions: Court of Justice
Subjects: State aid, competition, corporation tax, interpretation of the law, tax law, tax relief, tax system

C 326/32

EN

Official Journal of the European Union

30.12.2006

Parties to the main proceedings

Applicant: Comunidad Autónoma de la Rioja

Defendants: Diputación Foral de Guipúzcoa, Juntas Generales de
Guipúzcoa, Confederación Empresarial Vasca

Question referred

Must Article 87(1) EC be construed as meaning that, by
providing for a rate of tax lower than the basic rate set in
Spanish State legislation and for a deduction from the amount
of tax payable which does not exist in State tax legislation,
provisions in the field of taxation adopted by the Juntas Gener-
ales del Territorio Histórico de Gipuzkoa amending Articles 29
(1)(a) and 37 of the Provincial Law on Company Tax, which
take effect in the jurisdiction of that infra-State autonomous
body, must be regarded as selective and as covered by the defini-
tion of State aid enshrined in Article 87(1) EC and, accordingly,
must be notified to the Commission pursuant to Article 88(3)
EC?

Reference for a preliminary ruling from the Tribunal
Superior de Justicia de la Comunidad Autónoma del País
Vasco (Spain) lodged on 18 October 2006 — Comunidad
Autónoma de Castilla y León v Juntas Generales de
Guipúzcoa, Diputación Foral de Guipúzcoa, Confederación
Empresarial Vasca

(Case C-432/06)

(2006/C 326/66)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de la Comunidad Autónoma del
País Vasco

Parties to the main proceedings

Applicant: Comunidad Autónoma de Castilla y León

Defendants: Juntas Generales de Guipúzcoa, Diputación Foral de
Guipúzcoa, Confederación Empresarial Vasca

Questions referred

Must Article 87(1) EC be construed as meaning that, by
providing for a rate of tax lower than the basic rate set in
Spanish State legislation and for a deduction from the amount
of tax payable which does not exist in State tax legislation,
provisions in the field of taxation adopted by the Juntas Gener-
ales del Territorio Histórico de Gipuzkoa amending Articles 29
(1)(a) and 37 of the Provincial Law on Company Tax, which
take effect in the jurisdiction of that infra-State autonomous
body, must be regarded as selective and as covered by the defini-
tion of State aid enshrined in Article 87(1) EC and, accordingly,
must be notified to the Commission pursuant to Article 88(3)
EC?

Reference for a preliminary ruling from the Tribunal
Superior de Justicia de la Comunidad Autónoma del País
Vasco (Spain) lodged on 18 October 2006 — Comunidad
Autónoma de Castilla y León v Juntas Generales del Terri-
torio Histórico de Álava, Diputación Foral de Álava,
Confederación Empresarial Vasca

(Case C-433/06)

(2006/C 326/67)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de la Comunidad Autónoma del
País Vasco

Parties to the main proceedings

Applicant: Comunidad Autónoma de Castilla y León

Defendant:
Diputación Foral de Álava, Confederación Empresarial Vasca

Juntas Generales del Territorio Histórico de Álava,

Question referred

Must Article 87(1) EC be construed as meaning that, by
providing for a rate of tax lower than the basic rate set in
Spanish State legislation and for a deduction from the amount
of tax payable which does not exist in State tax legislation,
provisions in the field of taxation adopted by the Juntas Gener-
ales del Territorio Histórico de Álava amending Articles 29(1)(a)
and 37 of the Provincial Law on Company Tax, which take
effect in the jurisdiction of that infra-State autonomous body,
must be regarded as selective and as covered by the definition of
State aid enshrined in Article 87(1) EC and, accordingly, must
be notified to the Commission pursuant to Article 88(3) EC?

Reference for a preliminary ruling from the Tribunal
Superior de Justicia de la Comunidad Autónoma del País
Vasco (Spain) lodged on 18 October 2006 — Comunidad
Autónoma de Castilla y León v Diputación Foral de
Juntas Generales del Territorio Histórico de
Vizcaya,
Vizcaya, Cámara de Comercio, Industria y Navegación de
Bilbao, Confederación Empresarial Vasca

(Case C-434/06)

(2006/C 326/68)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de la Comunidad Autónoma del
País Vasco

Parties to the main proceedings

Applicant: Comunidad Autónoma de Castilla y León

Defendants: Diputación Foral de Vizcaya, Juntas Generales del
Territorio Histórico de Vizcaya, Cámara de Comercio, Industria
y Navegación de Bilbao, Confederación Empresarial Vasca