CELEX: C2006/326/64
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-430/06: Reference for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Spain) lodged on 18 October 2006 — Comunidad Autónoma de La Rioja v Diputación Foral de Álava, Juntas Generales del Territorio Histórico de Álava, Confederación Empresarial vasca

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/31
            
         Reference for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Spain) lodged on 18 October 2006 — Comunidad Autónoma de La Rioja v Diputación Foral de Álava, Juntas Generales del Territorio Histórico de Álava, Confederación Empresarial vasca
   (Case C-430/06)
   (2006/C 326/64)
   Language of the case: Spanish
   Referring court
   Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco
   Parties to the main proceedings
   
      Applicant: Comunidad Autónoma de La Rioja
   
      Defendants: Diputación Foral de Álava, Juntas Generales del Territorio Histórico de Álava, Confederación Empresarial vasca
   Question referred
   Must Article 87(1) EC be construed as meaning that, by providing for a rate of tax lower than the basic rate set in Spanish State legislation and for a deduction from the amount of tax payable which does not exist in State tax legislation, provisions in the field of taxation adopted by the Juntas Generales del Territorio Histórico de Álava amending Articles 29(1)(a) and 37 of the Provincial Law on Company Tax, which take effect in the jurisdiction of that infra-State autonomous body, must be regarded as selective and as covered by the definition of State aid enshrined in Article 87(1) EC and, accordingly, must be notified to the Commission pursuant to Article 88(3) EC?