CELEX: C2000/079/72
Language: en
Date: 2000-03-18 00:00:00
Title: Case T-346/99: Action brought on 6 December 1999 by the Territorio Histórico de Alava, Arabako Foru Aldundia — Diputación Foral de Alava against the Commission of the European Communities

C 79/34                EN                     Official Journal of the European Communities                                      18.3.2000
— there exists a parallel file with regard to the present case;               Commission. Moreover, it is not manifestly evident that
                                                                              the application of that measure gives rise to a distortion of
— her rights under the Staff Regulations (Article 4 of                        competition which would affect intra-Community trade.
    Annex VII to the Staff Regulations) were infringed so far
    as concerns the substance of her case.                               — the Commission misinterpreted the concept of ‘nature or
                                                                              scheme of the system’, which the defendant institution
                                                                              itself (uses) in its Communication on tax aid. In that
                                                                              connection, the applicant considers the provincial legis-
                                                                              lation at issue is supported by a long historical tradition,
                                                                              both at provincial and national level, and lays down
                                                                              objective criteria of general application, which do not
                                                                              discriminate between classes of economic operators to the
Action brought on 6 December 1999 by the Territorio                           detriment of some of them and which are necessary in
Histórico de Alava, Arabako Foru Aldundia — Diputación                      order to achieve the objective pursued, as well as to ensure
Foral de Alava against the Commission of the European                         the proper and efficient operation of the system of which
                           Communities                                        it forms part.
                                                                         — it is impossible for the Spanish authorities to have infringed
                         (Case T-346/99)
                                                                              the obligation to notify laid down in Article 88(3) of the
                                                                              EC Treaty, since they have always been certain that the
                          (2000/C 79/72)                                      reduction of the basis of assessment in question in no way
                                                                              constitutes State aid. The applicant would go so far as to
                                                                              describe as absurd the requirement that measures be
                   (Language of the case: Spanish)                            notified where there are not even any doubts as to their
                                                                              general nature.
An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the               — the Commission misused its powers in so far as it takes
European Communities on 6 December 1999 by the Territorio                     the view that the Commission used its power to engage
Histórico de Alava, Arabako Foru Aldundia — Diputación                      procedures under Articles 87 and 88 in order to pursue
Foral de Alava, Alava (Spain) represented by Antonio Creus                    objectives relating to tax harmonisation.
Carreras and Begoña Uriarte Valiente, of the Barcelona and
Madrid Bars respectively, with an address for service in Brussels        Finally, the applicant alleges infringement of the obligation to
at the Chambers of Cuatrecasas Abogados, 60 Avenue de                    state reasons for measures.
Cortenbergh.
The applicant claims that the Court should:
— annul the Commission’s decision of 14 July 1999 in so far
    as it regards the reduction of the corporation tax applicable
    to newly created undertakings, provided for in Article 6 of
    Provincial Law of Alava No 24/1996, as State aid within              Action brought on 6 December 1999 by the Territorio
    the meaning of Article 87 EC;                                        Histórico de Gipuzkoa, Gipuzkoako Foru Aldundia —
                                                                         Diputación Foral de Gipuzkoa against the Commission of
— order the Commission to pay the costs.                                                    the European Communities
Pleas in law and main arguments                                                                   (Case T-347/99)
The applicant contests the characterisation as State aid of the                                    (2000/C 79/73)
reduction of the basis of assessment for corporation tax,
provided for in Article 26 of Provincial Law of Alava
No 24/1996 for newly created undertakings which invest a                                     (Language of the case: Spanish)
minimum of PTA 80 million, create 10 new jobs and have a
minimum paid-up capital of PTA 20 million.
                                                                         An action against the Commission of the European Communi-
                                                                         ties was brought before the Court of First Instance of the
In support of its arguments, the applicant claims that:                  European Communities on 6 December 1999 by the Territorio
                                                                         Histórico de Gipuzkoa, Gipuzkoako Foru Aldundia — Diputa-
— the Commission misinterpreted Article 87 of the EC                     ción Foral de Gipuzkoa, Gipuzkoa (Spain) represented by
    Treaty, inasmuch as it regarded the reduction of the basis           Antonio Creus Carreras and Begoña Uriarte Valiente, of the
    for assessment for newly created undertakings as State aid.          Barcelona and Madrid Bars respectively, with an address for
    The tax measure in question is of general application                service in Brussels at the Chambers of Cuatrecasas Abogados,
    and lacks the selective nature attributed to it by the               60 Avenue de Cortenbergh.