CELEX: C2002/003/72
Language: en
Date: 2002-01-05 00:00:00
Title: Case T-267/01: Action brought on 22 October 2001 by Confederación Empresarial Vasca against Commission of the European Communities

C 3/42                 EN                     Official Journal of the European Communities                                         5.1.2002
Pleas in law and main arguments                                          Pleas in law and main arguments
The applicant is challenging Commission Decision                         The applicant contests Commission Decision C(2001) 1760
C(2001)1765 final of 11 July 2001 in so far as it characterises          final of 11 July 2001 declaring incompatible with the common
as State aid incompatible with the common market the tax                 market the tax reductions under Article 26 of Norma Foral
reductions under the fourth addendum to Norma Foral                      (Regional Law) No 24/1996 of 5 July 1996 on corporation tax
(Regional Law) No 7/1996 of 26 December 1996, and the                    (Boletı́n Oficial del Territorio Histórico de Alava of 9 August
tenth addendum to Norma Foral 4/1998 of 2 December 1998,                 1996), which provides for a reduction of 99 %, 75 %, 50 %
which provide for a tax credit of 45 % of the investment in              and 25 % of the taxable basis for the aforementioned tax
new fixed material assets in excess of PTA 2 500 million                 applicable during the first four tax years for undertakings
(EUR 15 025 303) made by undertakings in the Territorio                  which set up business in the Territorio Histórico de Alava with
Histórico de Vizcaya.                                                   effect from the entry into force of the Law, provided that they
                                                                         have disbursed capital amounting to more than 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 on which the applicant
relies are similar to 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
                           Communities                                   Action brought on 22 October 2001 by Confederación
                                                                         Empresarial Vasca against Commission of the European
                                                                                                    Communities
                          (Case T-267/01)
                                                                                                   (Case T-268/01)
                           (2002/C 3/72)
                                                                                                    (2002/C 3/73)
                   (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 Confedera-
ción Empresarial Vasca, whose registered office is at Bilbao            ción Empresarial Vasca, whose registered office is at 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 on the
                                                                               system of State aid applied by Spain to certain newly
      system of State aid applied by Spain to certain newly
                                                                               created undertakings in Vizcaya (Spain);
      created undertakings in Alava (Spain);
                                                                         —     in the alternative, annul Articles 3 and 4 of the defendant’s
—     in the alternative, annul Articles 3 and 4 of the defendant’s            decision of 11 July 2001 on the system of State aid
      decision of 11 July 2001 on the system of State aid                      applied by Spain to certain newly created undertakings in
      applied by Spain to certain newly created undertakings in                Vizcaya, inasmuch as the obligation to recover the
      Alava, inasmuch as the obligation to recover the amounts                 amounts not levied by the regional revenue authorities
      not levied by the regional revenue authorities of Alava                  of Vizcaya pursuant to the disputed tax legislation is
      pursuant to the disputed tax legislation is unjustified;                 unjustified;
—     order the Commission to pay the costs.                             —     order the Commission to pay the costs.