CELEX: C2002/003/75
Language: en
Date: 2002-01-05 00:00:00
Title: Case T-270/01: 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.
 ---pagebreak--- C 3/44                EN                      Official Journal of the European Communities                                        5.1.2002
Pleas in law and main arguments                                          —     order the defendant to pay damages in the form of default
                                                                               interest on the percentage of tax abatement and the
                                                                               percentage of the expatriation allowance, at the rate of
The applicant contests Commission Decision C(2001) 1764                        6,75 % per annum from November 2000 until such time
final of 11 July 2001 declaring incompatible with the common                   as the amounts due are fully paid;
market the tax reductions arising from the tenth addendum to
Norma Foral (Regional Law) No 7/1997 of 22 December
1997, which provides for a tax credit of 45 % of the investment          —     order the defendant to pay all the costs.
in new fixed material assets in excess of PTA 2 500 million
(EUR 15 025 303) made by undertakings in the Territorio
Histórico de Guipúzcoa.
The pleas in law and main arguments put forward by the                   Pleas in law and main arguments
applicant are identical with those put forward in Case
T-225/01.
                                                                         Until the adoption of the contested decision, the applicant was
                                                                         in receipt of dependent child and education allowances in
                                                                         respect of his four children. Those allowances were paid in his
                                                                         name and on his behalf to his wife, an official of the European
                                                                         Parliament whom he is in the process of divorcing. Custody of
                                                                         the children has been awarded to his wife, who receives
                                                                         alimony payments from him.
Action brought on 23 October 2001 by José Manuel
López Cejudo against Commission of the European Com-
                            munities
                                                                         In October 2000, the applicant learned from his monthly
                        (Case T-271/01)                                  salary statement that the Commission refused to grant him
                                                                         dependent child and education allowances in respect of his
                                                                         four children and, consequently, to take into account such
                         (2002/C 3/76)                                   family allowances for purposes of tax abatement and expatri-
                                                                         ation allowance as from July 1999.
                   (Language of the case: French)
                                                                         As a result of the complaint lodged in July 2001 by the
                                                                         applicant against that decision, the Commission acknowledged
An action against the Commission of the European Communi-                that he shared in the actual maintenance of the children and,
ties was brought before the Court of First Instance of the               accordingly, decided to grant him, as from August 2001,
European Communities on 23 October 2001 by José Manuel                   dependent child and education allowances, with full effects
López Cejudo, residing in Brussels, represented by Georges              with regard to tax abatement and expatriation allowances, to
Vandersanden and Laure Levi, lawyers.                                    be shared with his wife, in accordance with an allocation
                                                                         formula which the defendant has to agree with the European
                                                                         Parliament. Accordingly, entitlement to the allowances in issue
The applicant claims that the Court should:                              was not granted to the applicant for the period from October
                                                                         2000 to July 2001.
—     annul the decision contained in the applicant’s salary
      statement for October 2000, refusing him entitlement to
      dependent child and education allowances in respect of
                                                                         The applicant takes the view that the contested decision:
      his four children and, consequently, to take into account
      such family allowances for purposes of tax abatement
      and expatriation allowance since July 1999, including in
                                                                         —     infringes the principle of legality, inasmuch as the
      respect of the period October 2000 to September 2001,
                                                                               Commission itself acknowledged that the arguments put
      and, in so far as necessary, annul the decision of 16 July
                                                                               forward by the applicant challenging his salary statement
      2001 taken as a result of the complaint;
                                                                               for October 2000 were well founded, but only made a
                                                                               decision regarding the future;
—     order the defendant to pay damages in the form of default
      interest on the amounts improperly withheld by the
      defendant pursuant to the salary statement for October             —     infringes the principle that reasons for decisions must be
      2000, at the rate of 6,75 % per annum from November                      stated, inasmuch as the Commission does not explain the
      2000 until such time as full payment is effected;                        reason why it limited the effects of its positive decision;