Joined Cases T-515/13 RENV and T-719/13 RENV: Judgment of the General Court of 23 September 2020 — Spain and Others v Commission (State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIG) and their investors — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Selective nature — Obligation to state reasons — Recovery of the aid — Equal treatment — Legitimate expectations — Legal certainty)
Date: 2020-09-23
Institutions: General Court
Subjects: Economic Interest Grouping, State aid, control of State aid, equal treatment, hire purchase, principle of legal certainty, reimbursement of aid, tax system, vessel








C_2020414EN.01002801.xml










30.11.2020   


EN


Official Journal of the European Union


C 414/28






Judgment of the General Court of 23 September 2020 — Spain and Others v Commission
(Joined Cases T-515/13 RENV and T-719/13 RENV) (1)

(State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIG) and their investors - Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) - Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part - Selective nature - Obligation to state reasons - Recovery of the aid - Equal treatment - Legitimate expectations - Legal certainty)
(2020/C 414/46)
Language of the case: Spanish

Parties


Applicant in Case T-515/13 RENV: Kingdom of Spain (represented by: S. Centeno Huerta, acting as Agent)

Applicants in Case T-719/13 RENV: Lico Leasing, SA (Madrid, Spain) Pequeños y Medianos Astilleros Sociedad de Reconversión, SA (Madrid) (represented by: M. Merola and M. Sánchez, lawyers)

Defendant: European Commission (represented by: V. Di Bucci, É. Gippini Fournier and P. Němečková, acting as Agents)

Interveners in Case T-719/13 RENV in support of the applicants: Bankia, SA (Valencia, Spain) and the other 32 interveners whose names are set out in the annex to the judgment (represented by: J. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, lawyers)

Re:

Actions based on Article 263 TFEU seeking annulment of Commission Decision 2014/200/EU of 17 July 2013 on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain — Tax scheme applicable to certain finance lease agreements also known as the Spanish Tax Lease System (OJ 2014 L 114, p. 1).

Operative part of the judgment

The Court:






1.


Dismisses the actions;










2.


Orders the Kingdom of Spain to bear its own costs and to pay those incurred by the European Commission before the Court of Justice in Case C-128/16 P and before the General Court in Cases T-515/13 and T-515/13 RENV;










3.


Orders Lico Leasing, SA and Pequeños y Medianos Astilleros Sociedad de Reconversión, SA to bear their own costs and to pay those incurred by the Commission before the Court of Justice in Case C-128/16 P and before the General Court in Cases T-719/13 and T-719/13 RENV;










4.


Orders Bankia, SA, the other interveners whose names are set out in the annex and Aluminios Cortizo, SAU to bear their own costs incurred in the proceedings referred back to the General Court.






(1)  OJ C 336, 16.11.2013.