CELEX: C2001/331/50
Language: en
Date: 2001-11-24 00:00:00
Title: Case T-229/01: Action brought on 25 September 2001 by Territorio Histórico de Guipúzcoa — Excma. Diputación de Guipúzcoa, and the Comunidad autónoma del País Vasco — Gobierno Vasco against Commission of the European Communities

24.11.2001             EN                    Official Journal of the European Communities                                       C 331/31
4/1998 of 2 December 1998, which provide for a tax credit               Action brought on 25 September 2001 by Territorio
of 45 % of the investment in new fixed material assets in               Histórico de Vizcaya — Excma. Diputación de Vizcaya,
excess of ESP 2 500 million (EUR 15 025 303 ) made by                   and the Comunidad autónoma del Paı́s Vasco — Gobierno
undertakings in the Territorio Histórico de Vizcaya.                   Vasco against Commission of the European Communities
The pleas in law and main arguments put forward by the                                           (Case T-231/01)
applicants are identical with those put forward in Case
T-227/01.
                                                                                                 (2001/C 331/51)
                                                                                          (Language of the case: Spanish)
Action brought on 25 September 2001 by Territorio
Histórico de Guipúzcoa — Excma. Diputación de Guipúz-
coa, and the Comunidad autónoma del Paı́s Vasco —                      An action against the Commission of the European Communi-
Gobierno Vasco against Commission of the European                       ties was brought before the Court of First Instance of the
                          Communities                                   European Communities on 25 September 2001 by the Territo-
                                                                        rio Histórico de Vizcaya — Excma. Diputación de Vizcaya, and
                         (Case T-229/01)                                the Comunidad autónoma del Paı́s Vasco — Gobierno Vasco,
                                                                        Vizcaya (Spain), represented by Ramón Falcón, lawyer.
                         (2001/C 331/50)
                  (Language of the case: Spanish)                       The applicants claim that the Court should:
                                                                        —     annul in its entirety the decision of the Commission
An action against the Commission of the European Communi-                     which is contested in this action, in the alternative, annul
ties was brought before the Court of First Instance of the                    Article 3 of that decision,
European Communities on 25 September 2001 by the Territo-
rio Histórico de Guipúzcoa — Excma. Diputación de Guipúz-
coa, and the Comunidad autónoma del Paı́s Vasco — Gobierno             —     order the Commission to pay the costs.
Vasco, Guipúzcoa (Spain), represented by Ramón Falcón,
lawyer.
The applicants claim that the Court should:
                                                                        Pleas in law and main arguments
—     annul in its entirety the decision of the Commission
      which is contested in this action, in the alternative, annul
      Article 3 of that decision,
                                                                        The applicants contest Commission Decision C(2001)
                                                                        1763 final of 11 July 2001 declaring incompatible with the
—     order the Commission to pay the costs.
                                                                        common market the tax reductions arising from Article 26 of
                                                                        Norma Foral (Regional Law) No 3/1996 of 26 June 1996, on
                                                                        corporation tax, which provides for a reduction of 99 %,
Pleas in law and main arguments                                         75 %, 50 % and 25 % of the basis for assessment of the
                                                                        aforementioned tax applicable during the four first tax years
                                                                        for undertakings which set up business in the Territorio
The applicants contest Commission Decision C(2001)                      Histórico de Vizcaya with effect from the entry into force of
1764 final of 11 July 2001 declaring incompatible with the              the Law, provided that they have disbursed capital amounting
common market the tax reductions arising from the 10th                  to more than ESP 20 million (EUR 120 202 ), invest more
addendum to Norma Foral (Regional Law) No 7/1997 of                     than ESP 80 million (EUR 430 810 ) and create more than
22 December 1997, which provides for a tax credit of 45 % of            10 new jobs.
the investment in new fixed material assets in excess of
ESP 2 500 million (EUR 15025303) made by undertakings in
the Territorio Histórico de Guipúzcoa.
                                                                        The pleas in law and main arguments put forward by the
                                                                        applicants are identical with those put forward in Case
The pleas in law and main arguments put forward by the                  T-227/01.
applicants are identical with those put forward in Case
T-227/01.