CELEX: 62001TJ0230
Language: en
Date: 2009-09-09
Title: Judgment of the Court of First Instance (Fifth Chamber, extended composition) of 9 September 2009.#Territorio Histórico de Álava - Diputación Foral de Álava and Comunidad autónoma del País Vasco - Gobierno Vasco and Others v Commission of the European Communities.#State aid - Tax advantages granted by a territorial entity within a Member State - Reduction of the tax base for corporation tax - Decisions declaring aid schemes incompatible with the common market and requiring recovery of aid paid out - Trade association - Admissibility - Withdrawal of a plea in law - Classification as new aid or as existing aid - Principle of the protection of legitimate expectations - Principle of legal certainty - Principle of proportionality.#Cases T-230/01 to T-232/01 and T-267/01 to T-269/01.

Judgment of the Court of First Instance (Fifth Chamber, Extended Composition) of 9 September 2009 – Diputación Foral de Álava
            and Others v Commission
      (Cases T-230/01 to T-232/01 and T-267/01 to T-269/01)
      State aid – Tax advantages granted by a territorial entity within a Member State – Reduction of the tax base for corporation tax – Decisions declaring aid schemes incompatible with the common market and requiring recovery of aid paid out – Trade association – Admissibility – Withdrawal of a plea in law – Classification as new aid or as existing aid – Principle of the protection of legitimate expectations – Principle of legal certainty – Principle of proportionality
      1.                     Procedure – Subject-matter of the dispute – Alteration once proceedings have been started – Prohibition (Rules of Procedure
            of the Court of First Instance, Art. 48(2)) (see paras 80-88)
      2.                     Procedure – Intervention – Admissibility – Reexamination after an earlier order acknowleding admissibility (Statute of the
            Court of Justice, Art. 40, second para.) (see para. 91)
      3.                     Procedure – Intervention – Persons having an interest – Representative association having as its object the protection of
            its members – Admissibility in cases raising questions of principle liable to affect those members (Statute of the Court of
            Justice, Arts 40, second para., and 53, first para.) (see paras 93-100)
      4.                     Procedure – Application to intervene – Formal requirements (Rules of Procedure of the Court of First Instance, Art. 116(4),
            second para.) (see paras 104-107, 110-111)
      5.                     Actions for annulment – Natural or legal persons – Measures of direct and individual concern to them – Commission decision
            declaring an aid scheme incompatible with the common market – Action brought by a trade association set up to protect and
            represent its members (Art. 230, fourth para., EC) (see paras 117-128)
      6.                     State aid – Concept – Grant by the public authorities of a tax exemption to certain undertakings – Included (Art. 87(1) EC)
            (see paras 134-136, 140, 195)
      7.                     State aid – Examination of complaints – Obligations of the Commission – Statement of reasons (Arts 87(2) EC and 253 EC) (see
            paras 146-148)
      8.                     State aid – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment – Examination
            of an aid scheme taken as a whole(Art. 87 EC) (see paras 152-153)
      9.                     State aid – Effect on trade between Member States – Adverse effect on competition – Aid of limited importance – Temporary
            Aid– No effect (Art. 87(1) EC) (see para. 158)
      10.                     State aid – Concept – Selective nature of the measure – National legislation establishing a tax credit (Art. 87(1) EC) (see
            paras 169-173, 177-178)
      11.                     State aid – Concept – Aid granted by regional or local bodies – Included (Art. 87(1) EC) (para. 189)
      12.                     State aid – Concept – Specific tax measure – Selective nature of the measure – Justification based on the nature or arrangement
            of the tax system – Not included (Art. 87(1) EC) (see paras 190-191, 195-196)
      13.                     State aid – Prohibition – Exceptions – Aid which may be considered compatible with the common market – Discretion of the Commission
            (Art. 87(3) EC) (see paras 210-211)
      14.                     State aid – Prohibition – Exceptions – Aid capable of benefiting from the derogation under Article 87(3)(c) EC – Operating
            aid – Not included (Art. 87(3)(c) EC) (see paras 219-222)
      15.                     State aid – Existing aid and new aid – Classification as existing aid – Criteria – Measure substantially amending an existing
            aid scheme – Not included (Arts 87 EC and 88 EC) (see paras 239-246)
      16.                     State aid – Existing aid and new aid – Classification as existing aid – Criteria – Evolution of the common market (Arts 87
            EC and 88 EC; Council Regulation No 659/1999, Art. 1(b)(v)) (see paras 251, 253, 257)
      17.                     State aid – Administrative procedure – Right of the parties concerned to submit their comments (Art. 88 EC; Council Regulation
            No 659/1999, Art. 6(1)) (see paras 266-279)
      18.                     Procedure – Intervention – Application to support the form of order sought by one of the parties (Statute of the Court of
            Justice, Art. 40, fourth para.; Rules of Procedure of the Court of First Instance, Art. 116(3)) (see paras 301-303)
      19.                     State aid – Examination by the Commission – Examination procedure prior to the entry into force of Regulation No 659/1999
            – Not subject to specific time-limits – Limit – Compliance with requirements of legal certainty – Obligation to conclude the
            preliminary examination undertaken following a complaint within a reasonable time (Art. 88 EC; Council Regulation No 659/1999)
            (see paras 305-315)
      20.                     State aid – Recovery of unlawful aid – Aid granted in breach of the procedural rules of Article 88 EC – Possible legitimate
            expectation of the beneficiaries – Protection – Conditions and limits (Art. 88(2), first para., EC) (see paras 316-320)
      21.                     State aid – Planned aid – Examination by the Commission – Preliminary review and main review – Duty to act within a reasonable
            time (Art. 88(2) and (3) EC) (see paras 339-344, 349)
      22.                     State aid – Recovery of unlawful aid – Breach of principle of proportionality – None (Art. 88(2), first para., EC) (see paras
            374-377)
      Re: 
      
         
               APPLICATION in Cases T‑230/01 and T‑267/01 for annulment of Commission Decision 2002/892/EC of 11 July 2001 on the State aid
                  scheme applied by Spain to certain newly established firms in Álava (OJ 2002 L 314, p. 1); application in Cases T‑231/01 and
                  T‑268/01 for annulment of Commission Decision 2002/806/EC of 11 July 2001 on the State aid scheme applied by Spain to certain
                  newly established firms in Vizcaya (OJ 2002 L 279, p. 35), and application in Cases T‑232/01 and T‑269/01 for annulment of
                  Commission Decision 2002/540/EC of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms
                  in Guipúzcoa (OJ 2002 L 174, p. 31).
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Joins Cases T‑230/01 to T‑231/01, T‑232/01, T‑267/01, T‑268/01 and T‑269/01 for the purposes of judgment;
               
            
         
                  2.
               
               
                  
               
               
                  	Dismisses the actions;
               
            
         
                  3.
               
               
                  
               
               
                  	In Cases T‑230/01 to T‑232/01:
               
            –        orders the Territorio Histórico de Álava – Diputación Foral de Álava, the Territorio Histórico de Vizcaya – Diputación Foral
         de Vizcaya, the Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa and the Comunidad autónoma del País Vasco
         − Gobierno Vasco to each bear their own costs and to pay the costs of the Commission and the Comunidad autónoma de La Rioja;
      
      –        orders the Confederación Empresarial Vasca (Confebask), the Cámara Oficial de Comercio e Industria de Álava, the Cámara Oficial
         de Comercio, Industria y Navegación de Vizcaya and the Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa to
         each bear their own costs;
      
      
         
                  4.
               
               
                  
               
               
                  	In Cases T‑267/01 to T‑269/01 orders Confebask to bear its own costs and to pay the costs of the Commission and the Comunidad
                     autónoma de La Rioja.