CELEX: C2001/331/49
Language: en
Date: 2001-11-24 00:00:00
Title: Case T-228/01: Action brought on 25 September 2001 by Territorio Histórico de Vizcaya — Excma. Diputación de Vizcaya, and the Comunidad autónoma del País Vasco — Gobierno Vasco against Commission of the European Communities

C 331/30                EN                    Official Journal of the European Communities                                     24.11.2001
The applicants claim that the Court should:                                    —     recovery of the aid cannot be imposed as an
                                                                                     obligation when there are other options for restoring
                                                                                     the status quo.
—     annul in its entirety the decision of the Commission
      which is contested in this action, in the alternative, annul
      Article 3 of that decision,
                                                                         (1) That tax credit, in the form now challenged by the contested
                                                                             decision, was provided for in respect of 1995, in the sixth
—     order the Commission to pay the costs.                                 addendum to Norma Foral (Regional Law No 22/1994 of
                                                                             20 December 1994, and was extended until 1996 (Norma Foral
                                                                             No 33/1995) and 1997 (Norma Foral No 31/1996); it was
                                                                             amended by Norma Foral No 24/1996 relativa al Impuesto sobre
                                                                             Sociedades (Regional Law on Corporation Tax). Normas Forales
Pleas in law and main arguments                                              33/1997 and 36/1998 made similar provision in respect of
                                                                             1998 and 1999.
The applicants contest Commission Decision C(2001) 1759
final of 11 July 2001 declaring incompatible with the common
market the tax reductions arising from a number of regional
Laws (1) which provide for a tax credit of 45 % of the
investment in new fixed material assets in excess of ESP
2 500 million (EUR 15 025 303 ) made by undertakings in
the Territorio Histórico de Alava.                                      Action brought on 25 September 2001 by Territorio
                                                                         Histórico de Vizcaya — Excma. Diputación de Vizcaya,
                                                                         and the Comunidad autónoma del Paı́s Vasco — Gobierno
                                                                         Vasco against Commission of the European Communities
In support of their claims, the applicants put forward the
following three arguments:
                                                                                                  (Case T-228/01)
(a)   there is no ‘aid’ within the meaning of Article 87 of the
      EC Treaty. The applicants maintain that, contrary to what                                   (2001/C 331/49)
      is stated in the contested decision:
                                                                                            (Language of the case: Spanish)
      —     the existence of a minimum quantitative threshold
            does not imply that there is any selectivity,
      —     the Commission has not given any substantiate its            An action against the Commission of the European Communi-
            charge that the fiscal measure threatens to distort          ties was brought before the Court of First Instance of the
            competition,                                                 European Communities on 25 September 2001 by the Territo-
                                                                         rio Histórico de Vizcaya — Excma. Diputación de Vizcaya, and
                                                                         the Comunidad autónoma del Paı́s Vasco — Gobierno Vasco,
      —     moreover, the decision is disproportionate, since it
                                                                         Vizcaya (Spain), represented by Ramón Falcón, lawyer.
            does not even exclude those sectors which are not
            open to competition nor that portion of alleged aid
            which could be regared as compatible;
                                                                         The applicants claim that the Court should:
(b) misuse of powers: the Commission is using its powers in
      the field of State aid in order to pursue an objective more        —     annul in its entirety the decision of the Commission
      appropriate to tax harmonisation.                                        which is contested in this action, in the alternative, annul
                                                                               Article 3 of that decision,
(c)   recovery of the aid, at least in the way required by the           —     order the Commission to pay the costs.
      contested decision, is excluded:
      —     the requirement to recover the aid is in breach of
            legitimate expectations,                                     Pleas in law and main arguments
      —     recovery should have been excluded in respect of
            those undertakings whos production is intended for           The applicants contest Commission Decision C(2001)
            the local market or for sectors in which there is no         1765 final of 11 July 2001 declaring incompatible with the
            competition, as well as in respect of that portion of        common market the tax reductions arising from the fourth
            the tax credit that does not exceed 25 % net grant           addendum to Norma Foral (Regional Law) No 7/1996 of
            equivalent (NGE),                                            26 December 1996, and the 10th addendum to Norma Foral
 ---pagebreak--- 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.