CELEX: 62013TA0220
Language: en
Date: 2016-09-15 00:00:00
Title: Case T-220/13: Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission (State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption of the one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)

31.10.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 402/25
            
         Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission
   (Case T-220/13) (1)
   
   ((State aid - Municipal real estate tax - Exemption granted to non-commercial entities carrying out specific activities - Consolidated text on income tax - Exemption of the one-off municipal tax - Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market - Action for annulment - Regulatory act not entailing implementing measures - Direct concern - Admissibility - Absolute impossibility of recovery - Article 14(1) of Regulation (EC) No 659/1999 - Obligation to state reasons))
   (2016/C 402/25)
   Language of the case: Italian
   
      Parties
   
   
      Applicant: Scuola Elementare Maria Montessori Srl (Rome, Italy) (represented by: initially A. Nucara and E. Gambaro, then E. Gambaro, lawyers)
   
      Defendant: European Commission (represented by: initially V. Di Bucci, G. Conte and D. Grespan, then G. Conte, D. Grespan and F. Tomat, acting as Agents)
   
      Intervener in support of the defendant: Italian Republic (represented by: G. Palmieri and G. De Bellis, acting as Agents)
   
      Re:
   
   Application based on Article 263 TFEU and seeking annulment of Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (OJ 2013 L 166, p. 24).
   
      Operative part of the judgment
   
   The Court:
   
               1)
            
            
               Dismisses the action;
            
         
               2)
            
            
               Orders Scuola Elementare Maria Montessori Srl to pay, in addition to its own costs, those incurred by the European Commission;
            
         
               3)
            
            
               Orders the Italian Republic to bear its own costs relating to its intervention.
            
         
      (1)  OJ C 171, 15.6.2013.