CELEX: C2002/003/71
Language: en
Date: 2002-01-05 00:00:00
Title: Case T-266/01: 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 3/41
Pleas in law and main arguments                                          Pleas in law and main arguments
The appointing authority applied Article 46 of the Staff                 The applicant is challenging Commission Decision
Regulations and did not evaluate the applicant’s professional            C(2001)1759 final of 11 July 2001 in so far as it characterises
experience in order to establish whether it would be possible            as State aid incompatible with the common market the tax
for Article 31(2) of the Staff Regulations to be applied in order        reductions under Articles 52 to 56 of the Ley Foral (Regional
to appoint him in Grade A 4 instead of Grade A 5.                        Law) 24/1996 del impuesto sobre sociedades (Regional Law
                                                                         on corporation tax) of 30 December 1996 (Boletı́n Oficial de
                                                                         Navarra No 159 of 31 December 1996) which provide for a
                                                                         reduction of 50 % on the aforementioned tax for undertakings
The appointing authority should have calculated, on the basis
                                                                         which take up business in the Autonomous Community of
of the second paragraph of Article 32(2), his additional
professional experience and placed him at Step 2, and should             Navarra after the entry into force of that Law, provided they
                                                                         invest a minimum of PTA 100 million (EUR 601 012) and
have granted him additional seniority of 5,5 months at Step 2.
                                                                         create more than 10 new jobs.
Deficient statement of reasons.                                          The pleas in law and main arguments on which the applicant
                                                                         relies are similar to 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-265/01)
                                                                                                  (Case T-266/01)
                          (2002/C 3/70)
                                                                                                   (2002/C 3/71)
                  (Language of the case: Spanish)
                                                                                            (Language of the case: Spanish)
An action against the Commission of the European Communi-
ties was brought before the Court of First Instance of the               An action against the Commission of the European Communi-
European Communities on 22 October 2001 by Confedera-                    ties was brought before the Court of First Instance of the
ción Empresarial Vasca, whose registered office is at Bilbao            European Communities on 22 October 2001 by Confedera-
(Spain, represented by Marcos Araujo Boyd, lawyer.                       ción Empresarial Vasca, whose registered office is at Bilbao
                                                                         (Spain, represented by Marcos Araujo Boyd, lawyer.
The applicant claims that the Court should:
                                                                         The applicant claims that the Court should:
—     annul the decision of the defendant of 11 July 2001 on             —     annul the decision of the defendant of 11 July 2001 on
      the system of State aid applied by Spain to undertakings                 the system of State aid applied by Spain to undertakings
      in Alava in the shape of a tax credit of 45 % of the cost                in Vizcaya in the shape of a tax credit of 45 % of the cost
      of the investment;                                                       of the investment;
—     in the alternative, annul Articles 3 and 4 of the decision         —     in the alternative, annul Articles 3 and 4 of the decision
      of the defendant of 11 July 2001 on the system of State                  of the defendant of 11 July 2001 on the system of State
      aid applied by Spain to undertakings in Alava in the                     aid applied by Spain to undertakings in Vizcaya in the
      shape of a tax credit of 45 % of the cost of the investment,             shape of a tax credit of 45 % of the cost of the investment,
      inasmuch as the obligation to recover the amounts not                    inasmuch as the obligation to recover the amounts
      levied by the Alava regional revenue authorities pursuant                not levied by the Vizcaya regional revenue authorities
      to the disputed fiscal legislation is unjustified;                       pursuant to the disputed fiscal legislation is unjustified;
—     order the Commission to pay the costs.                             —     order the Commission to pay the costs.
 ---pagebreak--- C 3/42                 EN                     Official Journal of the European Communities                                         5.1.2002
Pleas in law and main arguments                                          Pleas in law and main arguments
The applicant is challenging Commission Decision                         The applicant contests Commission Decision C(2001) 1760
C(2001)1765 final of 11 July 2001 in so far as it characterises          final of 11 July 2001 declaring incompatible with the common
as State aid incompatible with the common market the tax                 market the tax reductions under Article 26 of Norma Foral
reductions under the fourth addendum to Norma Foral                      (Regional Law) No 24/1996 of 5 July 1996 on corporation tax
(Regional Law) No 7/1996 of 26 December 1996, and the                    (Boletı́n Oficial del Territorio Histórico de Alava of 9 August
tenth addendum to Norma Foral 4/1998 of 2 December 1998,                 1996), which provides for a reduction of 99 %, 75 %, 50 %
which provide for a tax credit of 45 % of the investment in              and 25 % of the taxable basis for the aforementioned tax
new fixed material assets in excess of PTA 2 500 million                 applicable during the first four tax years for undertakings
(EUR 15 025 303) made by undertakings in the Territorio                  which set up business in the Territorio Histórico de Alava with
Histórico de Vizcaya.                                                   effect from the entry into force of the Law, provided that they
                                                                         have disbursed capital amounting to more than 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 on which the applicant
relies are similar to 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
                           Communities                                   Action brought on 22 October 2001 by Confederación
                                                                         Empresarial Vasca against Commission of the European
                                                                                                    Communities
                          (Case T-267/01)
                                                                                                   (Case T-268/01)
                           (2002/C 3/72)
                                                                                                    (2002/C 3/73)
                   (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 Confedera-
ción Empresarial Vasca, whose registered office is at Bilbao            ción Empresarial Vasca, whose registered office is at 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 on the
                                                                               system of State aid applied by Spain to certain newly
      system of State aid applied by Spain to certain newly
                                                                               created undertakings in Vizcaya (Spain);
      created undertakings in Alava (Spain);
                                                                         —     in the alternative, annul Articles 3 and 4 of the defendant’s
—     in the alternative, annul Articles 3 and 4 of the defendant’s            decision of 11 July 2001 on the system of State aid
      decision of 11 July 2001 on the system of State aid                      applied by Spain to certain newly created undertakings in
      applied by Spain to certain newly created undertakings in                Vizcaya, inasmuch as the obligation to recover the
      Alava, inasmuch as the obligation to recover the amounts                 amounts not levied by the regional revenue authorities
      not levied by the regional revenue authorities of Alava                  of Vizcaya pursuant to the disputed tax legislation is
      pursuant to the disputed tax legislation is unjustified;                 unjustified;
—     order the Commission to pay the costs.                             —     order the Commission to pay the costs.