CELEX: C2004/228/01
Language: en
Date: 2004-09-11 00:00:00
Title: Judgment of the Court (Second Chamber) of 15 July 2004 in Case C-501/00: Kingdom of Spain v Commission of the European Communities (Articles 4(c) CS and 67 CS — Commission Decision No 2496/96 ECSC — Export aid for steel undertakings — Observance of a reasonable period — Tax deduction — Obligation to state reasons — Selective nature — General measure)

11.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 228/1
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 15 July 2004
   in Case C-501/00: Kingdom of Spain v Commission of the European Communities (1)
   
   (Articles 4(c) CS and 67 CS - Commission Decision No 2496/96 ECSC - Export aid for steel undertakings - Observance of a reasonable period - Tax deduction - Obligation to state reasons - Selective nature - General measure)
   (2004/C 228/01)
   Language of the case: Spanish
   In Case C-501/00: Kingdom of Spain (Agent: S. Ortiz Vaamonde) supported by Diputación Foral de Alava, Diputación Foral de Vizcaya, Diputación Foral de Guipúzcoa, Juntas Generales de Guipúzcoa, Gobierno del País Vasco (Lawyer: R. Falcón y Tella) and by Unión de Empresas Siderúrgicas (Unesid) (Lawyers: L. Suárez de Lezo Mantilla and I. Alonso de Noriega Satrústegui) v Commission of the European Communities (Agents: G. Rozet and G. Valero Jordana) — application for annulment of Commission Decision of 31 October 2000 on Spain's corporation tax laws (OJ 2001 L 60, p. 57) — the Court (Second Chamber), composed of: C.W.A. Timmermans, President of Chamber, J.-P. Puissochet, N. Cunha Rodrigues, R. Schintgen (Rapporteur) and N. Colneric, Judges; A. Tizzano, Advocate General; R. Grass, Registrar, gave a judgment on 15 July 2004, in which it:
   
               1)
            
            
               Dismisses the action.
            
         
               2)
            
            
               Orders the Kingdom of Spain to pay the costs.
            
         
               3)
            
            
               Orders Diputación Foral de Álava, Diputación Foral de Vizcaya, Diputación Foral de Guipúzcoa, Juntas Generales de Guipúzcoa, Gobierno del Pais Vasco and Unión de Empresas Siderurgicas to bear their own costs.
            
         
      (1)  OJ C 79 of 10.3.2001.