Joined Cases C-106/09 P and C-107/09 P: Judgment of the Court (Grand Chamber) of 15 November 2011 — European Commission v Government of Gibraltar, United Kingdom of Great Britain and Northern Ireland, Kingdom of Spain (C-106/09), Kingdom of Spain v European Commission, Government of Gibraltar, United Kingdom of Great Britain and Northern Ireland (Appeal — State aid — Material selectivity — Tax regime — Gibraltar — Offshore companies)
Date: 2011-11-15
Institutions: Court of Justice
Subjects: Gibraltar, State aid, United Kingdom, control of State aid, corporation tax, tax exemption, tax reform








C_2012025EN.01000201.xml










28.1.2012   


EN


Official Journal of the European Union


C 25/2






Judgment of the Court (Grand Chamber) of 15 November 2011 — European Commission v Government of Gibraltar, United Kingdom of Great Britain and Northern Ireland, Kingdom of Spain (C-106/09), Kingdom of Spain v European Commission, Government of Gibraltar, United Kingdom of Great Britain and Northern Ireland
(Joined Cases C-106/09 P and C-107/09 P) (1)

(Appeal - State aid - Material selectivity - Tax regime - Gibraltar - Offshore companies)
(2012/C 25/02)
Language of the case: English

Parties


C-106/09 P


Appellant: European Commission (represented by: R. Lyal, V. Di Bucci and N. Khan, Agents)

Other parties to the proceedings: Government of Gibraltar (represented by: J. Temple Lang, Solicitor, M. Llamas, Barrister, and A. Petersen, advokat), United Kingdom of Great Britain and Northern Ireland (represented by: I. Rao, Agent, D. Anderson QC and M. Gray, Barrister), Kingdom of Spain (represented by: N. Díaz Abad and J.M. Rodríguez Cárcamo, Agents)

Intervener in support of the Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland: Ireland (represented by: D. O’Hagan, Agent, and B. Doherty, Barrister)

C-107/09 P


Appellant: Kingdom of Spain (represented by: N. Díaz Abad and J.M. Rodríguez Cárcamo, Agents)

Other parties to the proceedings: European Commission (represented by: R. Lyal, V. Di Bucci and N. Khan, Agents), Government of Gibraltar (represented by: J. Temple Lang, Solicitor, M. Llamas, Barrister, and A. Petersen, advokat), United Kingdom of Great Britain and Northern Ireland (represented by: I. Rao, Agent, D. Anderson QC and M. Gray, Barrister)

Re:

Appeals against the judgment of the Court of First Instance (Third Chamber, Extended Composition) of 18 December 2008 in Joined Cases T-211/04 and T-215/04 Government of Gibraltar v Commission by which the Court annulled Commission Decision 2005/261/EC of 30 March 2004 on the aid scheme which the United Kingdom is planning to implement as regards the Government of Gibraltar Corporation Tax Reform (State aid C 66/2002 (ex N 534/2002) — United Kingdom)

Operative part of the judgment

The Court:






1.


Sets aside the judgment of the Court of First Instance of the European Communities of 18 December 2008 in Joined Cases T-211/04 and T-215/04 Government of Gibraltar and United Kingdom v Commission;










2.


Dismisses the action brought by the Government of Gibraltar and the action brought by the United Kingdom of Great Britain and Northern Ireland;










3.


Orders the Government of Gibraltar and the United Kingdom of Great Britain and Northern Ireland to bear, in addition to their own costs, the costs incurred by the European Commission and the Kingdom of Spain on appeal and by the European Commission at first instance;










4.


Orders the Kingdom of Spain and Ireland as interveners before the Court of First Instance of the European Communities and before the Court of Justice of the European Union, respectively, to bear their own costs.






(1)  OJ C 141, 20.6.2009.