Joined Cases T-488/14 and T-489/14: Order of the General Court of 6 December 2023 — Mdr Inversiones and Espacio Activos Financieros v Commission (Action for annulment — State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors — Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Subject matter of the dispute ceasing to exist in part — No need to adjudicate in part — Action in part manifestly lacking any foundation in law)
Date: 2023-12-06
Institutions: General Court
Subjects: Economic Interest Grouping, Spain, State aid, acquisition of property, control of State aid, hire purchase, reimbursement of aid, tax system, vessel








C_202400958EN.000101.fmx.xml












Official Journal of the European Union


EN
Series C













C/2024/958


29.1.2024





Order of the General Court of 6 December 2023 — Mdr Inversiones and Espacio Activos Financieros v Commission
(Joined Cases T-488/14 and T-489/14) (1)

(Action for annulment - State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors - Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) - Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part - Subject matter of the dispute ceasing to exist in part - No need to adjudicate in part - Action in part manifestly lacking any foundation in law)
(C/2024/958)
Language of the case: Spanish

Parties


Applicant in Case T-488/14: Mdr Inversiones, SL (Madrid, Spain) (represented by: M. Linares Gil, lawyer)

Applicant in Case T-489/14: Espacio Activos Financieros, SL (Madrid) (represented by: A. Zunzunegui Ruano, lawyer)

Defendant: European Commission (represented by: J. Carpi Badía and P. Němečková, acting as Agents)

Re:

By their actions under Article 263 TFEU, the applicants seek 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 order







1.


There is no longer any need to adjudicate on the actions in so far as they are directed against Article 1 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, inasmuch as it designates the economic interest groupings and their investors as the sole recipients of the aid referred to in that decision, and Article 4(1) of that decision, inasmuch as it orders the Kingdom of Spain to recover in full the amount of the aid referred to in that decision from the economic interest grouping investors that benefited from it.










2.


The actions are dismissed as to the remainder.










3.


Each party shall bear its own costs.






(1)  
            OJ C 282, 25.8.2014.


ELI: http://data.europa.eu/eli/C/2024/958/oj
ISSN 1977-091X (electronic edition)