Joined Cases T-119/07 and T-207/07: Judgment of the General Court of 17 September 2019 — Italia and Eurallumina v Commission (State aid — Directive 2003/96/EC — Excise duties on mineral oils — Mineral oils used as fuel for alumina production — Exemption from excise duty — Selective nature — Guidelines on national regional aid — Community guidelines on State aid for environmental protection of 2001 — Legitimate expectations — Presumption of legality attaching to measures of the institutions — Principle of sound administration — Obligation to state reasons — Contradictory reasoning)
Date: 2019-09-17
Institutions: General Court
Subjects: Sardinia, State aid, chemical industry, control of State aid, environmental protection, excise duty, mineral oil, regional aid, tax exemption








C_2019399EN.01003701.xml










25.11.2019   


EN


Official Journal of the European Union


C 399/37






Judgment of the General Court of 17 September 2019 — Italia and Eurallumina v Commission
(Joined Cases T-119/07 and T-207/07) (1)

(State aid - Directive 2003/96/EC - Excise duties on mineral oils - Mineral oils used as fuel for alumina production - Exemption from excise duty - Selective nature - Guidelines on national regional aid - Community guidelines on State aid for environmental protection of 2001 - Legitimate expectations - Presumption of legality attaching to measures of the institutions - Principle of sound administration - Obligation to state reasons - Contradictory reasoning)
(2019/C 399/43)
Language of the case: Italian

Parties


Applicant in Case T-119/07: Italian Republic (represented by: G. Palmieri, acting as Agent, and G. Aiello and P. Garofoli, avvocati dello Stato)

Applicant in Case T-207/07: Eurallumina SpA (Portoscuso, Italy) (represented by: initially, L. Martin Alegi, R. Denton and E. Cormack, and, subsequently, L. Martin Alegi, R. Denton, A. Stratakis and L. Philippou, Solicitors)

Defendant: European Commission (represented by: in Case T-119/07, V. Di Bucci, N. Khan, G. Conte and K. Walkerová, acting as Agents, and, in Case T 207/07, initially, V. Di Bucci, N. Khan, G. Conte and K. Walkerová, and, subsequently, N. Khan and V. Bottka, acting as Agents)

Re:

Applications pursuant to Article 263 TFEU for annulment, in whole or in part, of Commission Decision 2007/375/EC 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 implemented by France, Ireland and Italy respectively (C 78/2001 (ex NN 22/01), C 79/2001 (ex NN 23/01), C 80/2001 (ex NN 26/01)) (OJ 2007 L 147, p. 29), in so far as it finds that State aid was granted by the Italian Republic, from 1 January 2004, on the basis of the exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia (Italy), and in so far as it orders the Italian Republic to recover the aid or to cancel or suspend its payment.

Operative part of the judgment

The Court:






1.



Dismisses the actions;











2.



Orders the Italian Republic to pay the costs in Case T-119/07;











3.



Orders Eurallumina SpA to pay the costs in Case T-207/07.







(1)  OJ C 129, 9.6.2007.