CELEX: 62010TO0228
Language: en
Date: 2012-03-21 00:00:00
Title: Order of the General Court (Eighth Chamber) of 21 March 2012. # Telefónica, SA v European Commission. # Action for annulment - State aid - Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions - Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid - Act entailing implementing measures - Lack of individual concern - Inadmissibility. # Case T-228/10.

Order of the General Court (Eighth Chamber) of 21 March 2012 — Telefónica v Commission
      (Case T‑228/10)
      Action for annulment — State aid — Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid — Act entailing implementing measures — Lack of individual concern — Inadmissibility
      1.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision
            prohibiting a sectoral aid scheme — Action by an undertaking having benefited from an individual aid granted under that scheme
            but not subject to a repayment obligation — Inadmissibility — No infringement of the right to effective legal protection —
            (Art. 263, fourth para., TFEU) (see paras 23-24, 26, 38)
      2.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision
            prohibiting a sectoral aid scheme — Individual concern — Criteria — Person belonging to a closed circle of persons — Capacity
            as party to the administrative procedure — No clearly defined position as a negotiator — Inadmissibility (Art. 263, fourth
            para., TFEU) (see paras 28-31, 36-37, 40)
      3.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Individual concern
            — Assessment at the time the action brought (Art. 263, fourth para., TFEU) (see para. 35)
      4.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Measure containing
            implementation measures at national level — Need to show that persons individually affected (Art. 263, fourth para., TFEU)
            (see paras 42-45)
      Re: 
      
         
               APPLICATION for annulment of Article 1(1) of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial
                  goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).
               
            Operative part 
      
         
                  1.
               
               
                  
               
               
                  	The action is dismissed.
               
            
         
                  2.
               
               
                  
               
               
                  	Telefónica, SA is ordered to pay the costs.