CELEX: C2002/003/74
Language: en
Date: 2002-01-05 00:00:00
Title: Case T-269/01: Action brought on 22 October 2001 by Confederación Empresarial Vasca against Commission of the European Communities

5.1.2002               EN                     Official Journal of the European Communities                                            C 3/43
Pleas in law and main arguments                                          Pleas in law and main arguments
The applicant contests Commission Decision C(2001) 1763                  The applicant contests Commission Decision C(2001) 1761
final of 11 July 2001 declaring incompatible with the common             final of 11 July 2001 declaring incompatible with the common
market the tax reductions under Article 26 of Norma Foral                market the tax reductions under Article 26 of Norma Foral
(Regional Law) No 3/1996 of 26 June 1996 on corporation                  (Regional Law) No 7/1996 of 4 July 1996 on corporation tax
tax, which provides for a reduction of 99 %, 75 %, 50 % and              (Boletı́n Oficial del Territorio Histórico de Guipúzcoa of 10 July
25 % of the taxable basis for the aforementioned tax applicable          1996), which provides for a reduction of 99 %, 75 %, 50 %
during the first four tax years for undertakings which set up            and 25 % of the taxable basis for the aforementioned tax
business in the Territorio Histórico de Vizcaya with effect from        applicable during the first four tax years for undertakings
the entry into force of the Law, provided that they have                 which set up business in the Territorio Histórico de Guipúzcoa
disbursed capital amounting to more than PTA 20 million                  with effect from the entry into force of the Law, provided
(EUR 120 202), invest more than PTA 80 million                           that they have disbursed capital amounting to more than
(EUR 430 810) and create more than 10 new jobs.                          PTA 20 million (EUR 120 202), invest more than
                                                                         PTA 80 million (EUR 430 810) and create more than 10 new
                                                                         jobs.
The pleas in law and main arguments put forward by the
applicant are identical with those put forward in Case
T-225/01.                                                                The pleas in law and main arguments put forward by the
                                                                         applicant are identical with those put forward in Case
                                                                         T-225/01.
Action brought on 22 October 2001 by Confederación
Empresarial Vasca against Commission of the European                     Action brought on 22 October 2001 by Confederación
                           Communities                                   Empresarial Vasca against Commission of the European
                                                                                                     Communities
                          (Case T-269/01)
                                                                                                   (Case T-270/01)
                           (2002/C 3/74)
                                                                                                     (2002/C 3/75)
                   (Language of the case: Spanish)
                                                                                            (Language of the case: Spanish)
An action against the Commission of the European Communi-
                                                                         An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the
                                                                         ties was brought before the Court of First Instance of the
European Communities on 22 October 2001 by Confedera-
                                                                         European Communities on 22 October 2001 by the Confeder-
ción Empresarial Vasca, whose registered office is at Bilbao
                                                                         ación Empresarial Vasca, whose registered office is in Bilbao
(Spain), represented by Marcos Araujo Boyd, lawyer.
                                                                         (Spain), represented by Marcos Araujo Boyd, lawyer.
The applicant claims that the Court should:                              The applicant claims that the Court should:
—     annul the defendant’s decision of 11 July 2001 on the              —     annul the defendant’s decision of 11 July 2001 regarding
      system of State aid applied by Spain to certain newly                    State aid granted by Spain to undertakings in Guipúzcoa
      created undertakings in Guipúzcoa (Spain);                              in the shape of a tax credit of 45 % of the amount
                                                                               invested;
—     in the alternative, annul Articles 3 and 4 of the defendant’s
      decision of 11 July 2001 on the system of State aid                —     in the alternative, annul Articles 3 and 4 of the defendant’s
      applied by Spain to certain newly created undertakings in                decision of 11 July 2001 regarding State aid granted by
      Guipúzcoa, inasmuch as the obligation to recover the                    Spain to undertakings in Guipúzcoa in the shape of a tax
      amounts not levied by the regional revenue authorities of                credit of 45 % of the amount invested inasmuch as the
      Guipúzcoa pursuant to the disputed tax legislation is                   obligation to recover the amounts not levied by the
      unjustified;                                                             regional revenue authorities of Guipúzcoa is unjustified;
—     order the Commission to pay the costs.                             —     order the Commission to pay the costs.