CELEX: 62010TO0234
Language: en
Date: 2012-03-21 00:00:00
Title: Order of the General Court (Eighth Chamber) of 21 March 2012. # Ebro Foods, SA v European Commission. # Action for annulment - State aid - Aid scheme allowing the tax amortisation of financial goodwill for foreign shareholding acquisitions - Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of the aid - No individual concern - Inadmissibility. # Case T-234/10.

Order of the General Court (Eighth Chamber) of 21 March 2012 — Ebro Foods v Commission
      (Case T-234/10)
      Action for annulment — State aid — Aid scheme allowing the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of the aid — No individual concern — Inadmissibility
      1.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision
            prohibiting a sectoral aid scheme — Action by an undertaking having benefited from an individual aid granted under that scheme
            but not subject to a repayment obligation — Inadmissibility (Art. 263, fourth para., TFEU) (see paras 22-23, 27)
      2.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Individual concern
            — Assessment at the time the action was brought (Art. 263, fourth para., TFEU) (see para. 30)
      3.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision
            prohibiting a sectoral aid scheme — Individual concern — Criteria — Person belonging to a closed circle of persons — Capacity
            as party to the administrative procedure — No clearly defined position as a negotiator — Inadmissibility (Art. 263, fourth
            para., TFEU) (see paras 31, 33-35)
      Re:
      
         
               APPLICATION for annulment of Article 1(1) of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial
                  goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).
               
            Operative part
      
         
                  1.
               
               
                  
               
               
                  	The action is dismissed.
               
            
         
                  2.
               
               
                  
               
               
                  	Ebro Foods, SA is ordered to pay the costs.