Case T-129/07: Action brought on 17 April 2007 — Ireland v Commission
Date: 2007-04-17
Institutions: Court of First Instance
Subjects: European Commission, Ireland, State aid, action for annulment (EU), excise duty, mineral oil, restriction on competition, tax exemption

23.6.2007

EN

Official Journal of the European Union

C 140/35

Decision of the Board of Appeal: Dismissal of the appeal

Pleas in law: Infringement of Article 7(1)(b) of Council Regu-
lation No 40/94 (1), in that, contrary to the finding of the Board
of Appeal of OHIM in the contested decision, the mark for
which registration is sought has no strictly laudatory connota-
tion and does not describe a characteristic or quality of the
goods or services which it serves to designate.

exemptions fall within the nature and logic of the domestic
taxation system.

Secondly, the applicant claims that the Commission failed to
carry out a proper competition analysis in support of its conclu-
sion that the Irish measure can be assumed to affect intra-com-
munity trade and to distort or threaten to distort competition.

(1) Council Regulation (EC) No 40/94 of 20 December 1993 on the

Community trade mark (OJ 1994 L 11, p. 1)

Action brought on 17 April 2007 — Ireland v Commission

(Case T-129/07)

(2007/C 140/59)

Language of the case: English

Parties

Applicant: Ireland (represented by: D. O'Hagan, E. Alkin, Agents,
and P. McGarry, Barrister)

Defendant: Commission of the European Communities

Form of order sought

— Annul pursuant to Article 230 of the Treaty, in whole or in
part, Commission Decision C(2007) 286 final of 7 February
2007 concerning the exemption from excise duty on
for alumina production in
mineral oils used as
Gardanne,
imple-
mented by France, Ireland and Italy respectively, insofar as it
concerns the exemption from excise duty on mineral oils
used as fuel for alumina production in the Shannon region
implemented by Ireland;

in the Shannon region and in Sardinia,

fuel

— order the Commission to pay the costs of these proceedings.

Pleas in law and main arguments

The applicant seeks the annulment of Commission Decision C
(2007) 286 final of 7 February 2007 by which the Commission
found that the exemptions from excise duty granted by France,
Ireland and Italy in respect of heavy fuel oils used in the produc-
tion of alumina as from 1 January 2004 constitute State aid
within the meaning of Article 87(1) EC and that a certain part
of this aid was incompatible with the common market.

In support of its application, the applicant invokes four pleas in
law.

Firstly, the applicant submits that the Commission was wrong
when it concluded that Ireland had not demonstrated that the

the applicant alleges

Thirdly,
the contested decision
infringes the principle of legal certainty in circumstances where
the Council had already authorised the specific derogation until
the end of 2006.

that

Finally, the applicant contends that the Commission erred in
law in concluding that the State aid concerned constitutes new
aid, as opposed to existing aid.

Action brought on 19 April 2007 — Aughinish Alumina v
Commission

(Case T-130/07)

(2007/C 140/60)

Language of the case: English

Parties

Applicant: Aughinish Alumina Ltd (Askeaton,
sented by: J. Handoll, C. Waterson, Solicitors)

Ireland)

(repre-

Defendant: Commission of the European Communities

Form of order sought

In the light of its submissions, AAL respectfully requests the
Court:

— to annul

the Commission decision of February 2007
concerning the exemption from excise duty on mineral oils
used as fuel for alumina production in Gardanne,
in the
Shannon Region and in Sardinia insofar as it relates to AAL;

— to order the Commission to pay the costs incurred by AAL

in the current proceedings.

Pleas in law and main arguments

By means of this application the applicant requests the partial
annulment of Commission Decision C(2007)286 final of 7
February 2007 concerning the exemption from excise duty on
mineral oils used as fuel for alumina production in Gardanne, in
the Shannon Region and in Sardinia respectively implemented
by France, Ireland and Italy, insofar as it relates to Aughinish
Alumina Ltd (hereinafter ‘AAL’).