CELEX: C2001/331/46
Language: en
Date: 2001-11-24 00:00:00
Title: Case T-225/01: Action brought on 24 September 2001 by Gobierno Foral de Navarra against Commission of the European Communities

C 331/28               EN                     Official Journal of the European Communities                                   24.11.2001
The applicant claims that the Court should:                              The applicant claims that the Court should:
—     declare the action to be admissible;
                                                                         —     annul the whole of the Commission’s decision of 11 July
—     annul the annex to Commission Regulation (EC)                            2001 relating to the system of State aid applied by Spain
      No 1281/2001 (1) in so far as it fixes the quantities                    to certain newly-created undertakings in Navarra (Spain),
      of sugar considered necessary to supply the Azores,
      maintaining in force the preceding situation;
                                                                         —     in the alternative, annul Article 3 of the decision on the
—     order the Commission of the European Communities to                      ground that repayment of the aid is unjustified,
      pay all the costs.
                                                                         —     order the Commission to pay the costs.
Pleas in law and main arguments
Infringement of Article 190 of the EC Treaty (now Article 253
EC): manifestly inadequate and inconsistent statement of
reasons,                                                                 Pleas in law and main arguments
Infringement of Articles 2, 3 and 8 of Council Regulation
(EEC) No 1600/92 of 15 June 1992: the forecast supply
balance, drawn up by the Commission, does not take account               The applicant is challenging Commission Decision
of traditional trade flows,                                              C(2001)1762 final of 11 July 2001 in so far as it characterises
                                                                         as State aid incompatible with the common market the tax
                                                                         reductions under Articles 52 to 56 of the Ley Foral (Regional
Infringement of Article 227 of the EC Treaty (now, after                 Law) 24/1996 del impuesto sobre sociedades (Regional Law
amendment, Article 299 EC): failure to take account of the               on corporation tax) of 30 December 1996 (Boletı́n Oficial de
said provision when interpreting and applying legislative                Navarra No 159 of 31 December 1996) which provide for a
provisions applicable to the outermost regions,                          reduction of 50 % on the aforementioned tax for undertakings
                                                                         which take up business in the Autonomous Community of
Infringement of Article 4(1) of the EC Treaty (now Article 7(1)          Navarra after the entry into force of that Law, provided they
EC): the Commission has exercised its executive powers in a              invest a minimum of ESP 100 million (EUR 601 012 ) and
manifestly abusive and unlawful manner,                                  create more than 10 new jobs.
Breach of the principle of proportionality: the effects of the
forecast made in Commission Regulation (EC) No 1281/2000                 According to the applicant, the contested decision wrongly
are unfair and unreasonable.                                             finds that the fiscal regime in question provides for aid within
                                                                         the meaning of Community law, given that they do not
(1) OJ L 176, 29.6.2001, p. 12.                                          comply with the requirements of Article 87 of the EC Treaty:
                                                                         (a)   State resources are not involved. A measure granting a
                                                                               fiscal reduction does not entail a reduction in State
                                                                               revenue, since that would imply that there is a homo-
                                                                               geneous tax debt for which all tax payers are liable.
Action brought on 24 September 2001 by Gobierno
Foral de Navarra against Commission of the European
                          Communities                                    (b) So far as concerns the charge that competition and trade
                                                                               are affected, there are a number of reasons for the view
                         (Case T-225/01)                                       that the Commission has not given an adequate reason
                                                                               for its finding:
                         (2001/C 331/46)
                                                                               —     The Commission has not given the reasons on which
                   (Language of the case: Spanish)
                                                                                     its decision is based. Despite having in the file full
                                                                                     details regarding the undertakings concerned, the
                                                                                     decision contains no analysis whatever either of the
An action against the Commission of the European Communi-                            competitive situation of the only two undertakings
ties was brought before the Court of First Instance of the                           to which the reduction has been applied and the
European Communities on 24 September 2001 by Gobierno                                extent to which they are involved in intra-Com-
Foral de Navarra (Navarra Regional Government), Navarra                              munity trade or even of the economic sectors in
(Spain), represented by Marcos Araujo Boyd, lawyer.                                  which they operate.
 ---pagebreak--- 24.11.2001            EN                       Official Journal of the European Communities                                     C 331/29
     —     If the Commission were to apply such reasoning                 Pleas in law and main arguments
           generally to all fiscal legislation, it would arrive at
           the absurd conclusion that any change in the fiscal
           burden constitutes State aid.                                  The applicant has brought the present action against the
                                                                          Commission in order to seek compensation for the damage
     —     If the Commission carried its reasoning to its final           allegedly suffered as a result of the decisions adopted in the
           logical conclusion, the result would be that any               context of the tender procedure opened in relation to the
           variation within the regulatory framework in which             supply of fruit juice and fruit jams intended for the people of
           undertakings operate would constitute State aid.               Armenia and Azerbaijan under Commission Regulation (EC)
                                                                          No 228/96 of 7 February 1996 on the supply of fruit juice
                                                                          and fruit jams intended for the people of Armenia and
(c)  The applicant refutes the charge that the measures at                Azerbaijan (OJ 1996 L 30, p. 18), in particular decision
     issue are selective and specific in nature, since, first, the        C(96)1916 of 22 July 1996 and decision C(96)2208 of
     legislation is general in nature, not favouring a particular         6 September 1996.
     undertaking or sector over another and, secondly, the
     authority competent to apply it does not enjoy any
     discretion but can instead merely ascertain on a case-by-            Those decisions allowed for the substitution of the fruit
     case basis whether the conditions laid down for triggering           provided for in the tender, with no legal basis nor a supraven-
     the fiscal advantages are met.                                       ing request for it.
                                                                          Both decisions were challenged by the applicant (Joined Cases
                                                                          T-191/96 and T-106/97) (1) before the Court of First Instance
                                                                          which, by judgment of 14 October 1999, annulled the decision
                                                                          of 6 September 1996, declaring the action brought in Case
                                                                          T-106/97 inadmissible on the ground that it was out of time.
Action brought on 25 September 2001 by CAS Succhi di
Frutta SpA against the Commission of the European                         The pleas in law and main arguments are similar to those put
                         Communities                                      forward in the abovementioned cases.
                        (Case T-226/01)                                   (1) [1999] ECR II-3181.
                        (2001/C 331/47)
                   (Language of the case: Italian)
                                                                          Action brought on 25 September 2001 by Territorio
                                                                          Histórico de Alava — Excma. Diputación de Alava, and
An action against the Commission of the European Communi-
                                                                          the Comunidad autónoma del Paı́s Vasco — Gobierno
ties was brought before the Court of First Instance of the
                                                                          Vasco against Commission of the European Communities
European Communities on 25 September 2001 by CAS Succhi
di Frutta SpA, represented by Gian Michele Roberti and
Francesco Sciaudone, lawyers.                                                                     (Case T-227/01)
                                                                                                  (2001/C 331/48)
The applicant claims that the Court should:
                                                                                            (Language of the case: Spanish)
—    find that the Commission has incurred non-contractual
     liability by adopting the decisions of 22 July and of
     6 September 1996,
                                                                          An action against the Commission of the European Communi-
—    declare that the applicant suffered damage as a result of            ties was brought before the Court of First Instance of the
     those decisions amounting to ITL 2 682 049 410,                      European Communities on 25 September 2001 by the Territo-
                                                                          rio Histórico de Alava — Excma. Diputación de Alava, and the
                                                                          Comunidad autónoma del Paı́s Vasco — Gobierno Vasco,
—    order the Commission to pay the costs.                               Alava (Spain), represented by Ramón Falcón, lawyer.