Case C-430/06: 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 La Rioja v Diputación Foral de Álava, Juntas Generales del Territorio Histórico de Álava, 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

30.12.2006

EN

Official Journal of the European Union

C 326/31

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

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 La Rioja v Diputación Foral de Álava, Juntas
Generales del Territorio Histórico de Álava, Confederación
Empresarial vasca

(Case C-429/06)

(2006/C 326/63)

Language of the case: Spanish

Referring court

(Case C-430/06)

(2006/C 326/64)

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 La Rioja

Defendants: Diputación Foral de Álava,
Territorio Histórico de Álava, Confederación Empresarial vasca

Juntas Generales del

Tribunal Superior de Justicia de la Comunidad Autónoma del
Pais Vasco

Question referred

Parties to the main proceedings

Applicant: Comunidad Autónoma de La Rioja

Defendants: Juntas Generales del Territorio Histórico de Vizcaya,
Diputación Foral de Vizcaya, Cámara de Comercio, Industria y
Navegación de Bilbao, 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 deductions from the amount of
tax payable which do not exist in State tax legislation, provisions
in the field of taxation adopted by the Juntas Generales del
Territorio Histórico de Bizkaia amending Articles 29(1)(a), 37
and 39 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?

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 de País
Vasco (Spain) lodged on 18 October 2006 — Comunidad
Autónoma de la Rioja v Diputación Foral de Guipúzcoa,
Juntas Generales de Guipúzcoa, Confederación Empresarial
Vasca

(Case C-431/06)

(2006/C 326/65)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de la Comunidad Autónoma de
País Vasco