CELEX: 62000TN0308
Language: en
Date: 2000-09-21 00:00:00
Title: Case T-308/00: Action brought on 21 September 2000 by Salzgitter AG against the Commission of the European Communities

C 335/48              EN                     Official Journal of the European Communities                                      25.11.2000
By the contested decision that application was rejected on the          Pleas in law and main arguments
ground that the fourth paragraph of Article 80 of the Staff
Regulations was not applicable, since it refers solely to the
                                                                        In Article 1 of the contested decision the Commission finds
death of the official’s spouse and the pension scheme of
                                                                        that the application of certain tax provisions in the former
officials does not provide for an orphan’s pension in the case
                                                                        German Zonenrandförderungsgesetz (Law on the Promotion
of the death of a cohabitee.
                                                                        of Zone Boundary Areas, ZRFG), namely special write-offs and
                                                                        tax-free reserves, taken advantage of in the past by the
By the present action, the applicant claims that her daughter’s         applicant, is incompatible with the common market.
status as an acknowledged child and an orphan must mean
that she is entitled to the orphan’s pension on the same                In its application, the applicant complains that:
conditions as when that pension is awarded to the orphaned
children of married parents.
                                                                        —     the Commission did not classify the tax measures taken
                                                                              advantage of by the applicant as general provisions of tax
She observes that it follows from Article 8 of the European                   law (to be dealt with under Article 67 CS, if at all) but as
Convention on Human Rights and from the principle of the                      aid within the meaning of Article 4(c) CS;
unicity of the civil status of persons that the Commission is
bound to have regard to all aspects of the child’s personal             —     the Commission failed to apply Article 95 CS to the tax
status, and in particular to recognise the legal effects attaching            measures at issue — if they were aid — by granting
thereto.                                                                      retrospective approval;
                                                                        —     the Commission assessed the making of special write-offs
Furthermore, the Commission has acted in breach of the
                                                                              on the acquisition of investment assets for the sectors of
principle of equal treatment and non-discrimination.
                                                                              the applicant’s business which do not serve the pro-
                                                                              duction of ECSC products under Article 4(c) CS and not
                                                                              under the EC Treaty;
                                                                        —     the Commission did not recognise that the making of
                                                                              special write-offs on environment protection investments
                                                                              under Paragraph 3 of the ZRFG up to 31 December 1990
                                                                              had the same conditions and financial consequences as
                                                                              the making of special write-offs on environment protec-
Action brought on 21 September 2000 by Salzgitter AG                          tion investments under Paragraph 7d of the Einkommen-
  against the Commission of the European Communities                          steuergesetz (Law on Income Tax), which is a general
                                                                              provision of tax law applicable in the entire territory of
                        (Case T-308/00)                                       Germany;
                                                                        —     the Commission failed to state, in a form in compliance
                        (2000/C 335/92)                                       with the requirements of the Treaty, the reasons for
                                                                              which it does not regard the making of special write-offs
                                                                              on environment protection investments in the period
                  (Language of the case: German)                              after 1 January 1991 as capable of approval;
                                                                        —     the Commission used as a basis for ascertaining the
An action against the Commission of the European Communi-                     amount of aid objected to, with respect to interest,
ties was brought before the Court of First Instance of the                    not the actual liquidity and interest situation of the
European Communities on 21 September 2000 by Salzgitter                       undertaking but a rate of interest determined by it in
AG, of Salzgitter, Germany, represented by Jochim Sedemund,                   the abstract without taking account of the individual
Rechtsanwalt, of Freshfields Bruckhaus Deringer, Berlin.                      circumstances of the undertaking;
The applicant claims that the Court should:                             —     the Commission, in breach of the general legal principle
                                                                              of legal certainty, also included in the scope of its decision
—     annul Commission Decision C(2000) 1963 fin. of 28 June                  the making of special write-offs which occurred in a
      2000 on State aid from Germany in favour of Salzgitter                  period which, applying Article 15 of Council Regulation
      AG, Preussag Stahl AG and the subsidiaries of the group                 (EC) No 659/1999 (1) (ten-year period) by analogy, is no
      in the iron and steel industry, now Salzgitter AG — Stahl               longer subject to recovery.
      und Technologie (SAG);
                                                                        (1) Council Regulation (EC) No 659/1999 of 22 March 1999 laying
—     order the Commission to pay the costs;                                down detailed rules for the application of Article 93 of the EC
                                                                            Treaty (OJ L 83 of 27.3.1999, p. 1).
—     order the Commission to give the applicant access to all
      procedural documents under Article 23 of the ECSC
      Statute of the Court of Justice.