Joined Cases C-471/09 P to C-473/09 P: Judgment of the Court

Joined Cases C-471/09 P to C-473/09 P: Judgment of the Court

C 298/4
EN
Official Journal of the European Union
Judgment of the Court (Third Chamber) of 28 July 2011 —
Territorio Histórico de Vizcaya — Diputación Foral de
Vizcaya (C-471/09 P), Territorio Histórico de Álava —
Diputación Foral de Álava (C-472/09 P), Territorio
Histórico de Guipúzcoa — Diputación Foral de
Guipúzcoa (C-473/09 P) v European Commission,
Comunidad Autónoma del País Vasco — Gobierno Vasco,
Comunidad Autónoma de la Rioja, Camara Oficial de
Comercio, Industria y Navegación de Vizcaya, Cámara
Oficial de Comercio e Industria de Álava, Cámara Oficial
de Comercio, Industria y Navegación de Guipúzcoa, and
Confederación Empresarial Vasca (Confebask)
(Joined Cases C-471/09 P to C-473/09 P) (1)
(Appeal — State aid — Action for annulment — Commission
Decisions on State aid schemes implemented by Spain for
firms in the provinces of Vizcaya, Álava and Guipúzcoa —
Tax credit amounting to 45 % of investments — Legitimate
expectations — Principle of proportionality — Principles of
legal certainty and good administration — Action within a
reasonable time — Failure to notify)
(2011/C 298/05)
Language of the case: Spanish
8.10.2011
2003/27/EC of 11 July 2001 on State aid schemes implemented
by Spain for firms in the province of Vizcaya in the form of a
tax credit amounting to 45 % of investments (OJ 2003 L 17,
p. 1) and, in Cases T-229/01 and T-270/01, an application for
the annulment of Commission Decision 2002/894/EC of 11
July 2001 on State aid schemes implemented by Spain for
firms in the province of Guipúzcoa in the form of a tax
credit amounting to 45 % of investments (OJ 2002 L 314,
p. 26).
Operative part of the judgment
The Court:
1. Dismisses the main appeals and the cross-appeals;
2. orders the Territorio Histórico de Vizcaya — Diputación Foral de
Vizcaya, the Territorio Histórico de Álava — Diputación Foral de
Álava, the Territorio Histórico de Guipúzcoa — Diputación Foral
de Guipúzcoa, the Cámara Oficial de Comercio, Industria y Nave­
gación de Vizcaya, the Cámara Oficial de Comercio e Industria de
Álava and the Cámara Oficial de Comercio, Industria y Nave­
gación de Guipúzcoa to pay in equal shares the costs relating to
the appeals;
3. orders the Kingdom of Spain to bear its own costs.
Parties
Appellants: Territorio Histórico de Vizcaya — Diputación Foral
de Vizcaya (C-471/09 P), Territorio Histórico de Álava — Dipu­
tación Foral de Álava (C-472/09 P), Territorio Histórico de
Guipúzcoa — Diputación Foral de Guipúzcoa (C-473/09 P)
(represented by: I. Sáenz-Cortabarría Fernández and M.
Morales Isasi, abogados)
Other parties to the proceedings: European Commission (repre­
sented by: F. Castillo de la Torre and C. Urraca Caviedes,
agents), Comunidad Autónoma del País Vasco — Gobierno
Vasco (represented by: I. Sáenz-Cortabarría Fernández and M.
Morales Isasi, abogados), Comunidad Autónoma de la Rioja
(represented by: J. M. Criado Gámez and E. Martínez Aguirre,
abogados), Camara Oficial de Comercio, Industria y Navegación
de Vizcaya, Cámara Oficial de Comercio e Industria de Álava,
Cámara Oficial de Comercio, Industria y Navegación de
Guipúzcoa (represented by: I. Sáenz-Cortabarría Fernández and
M. Morales Isasi, abogados), and Confederación Empresarial
Vasca (Confebask)
Intervener in support of the appellant: Kingdom of Spain (repre­
sented by: N. Díaz Abad, agent)
Re:
Appeals brought against the judgment of the Court of First
Instance (Fifth chamber, extended composition) of 9
September 2009 in Joined Cases T-227/01 to T-229/01,
T-265/01, T-266/01 and T-270/01 Diputación Foral de Álava
and Gobierno Vasco and Others v Commission whereby the
Court of First Instance dismissed, in Cases T-227/01 and
T-265/01, an application for the annulment of Commission
Decision 2002/820/EC of 11 July 2001 on State aid schemes
implemented by Spain for firms in the province of Álava in the
form of a tax credit amounting to 45 % of investments
(OJ 2002 L 296, p. 1), in Cases T-228/01 and T-266/01, an
application for the annulment of Commission Decision
(1) OJ C 37 of 13.2.2010.
Judgment of the Court (Third Chamber) of 28 July 2011 —
Territorio Histórico de Vizcaya — Diputación Foral de
Vizcaya (C-474/09 P), Territorio Histórico de Álava —
Diputación Foral de Álava (C-475/09 P), Territorio
Histórico de Guipúzcoa — Diputación Foral de
Guipúzcoa (C-476/09 P) v European Commission,
Comunidad Autónoma del País Vasco — Gobierno Vasco,
Comunidad Autónoma de la Rioja, Cámara Oficial de
Comercio, Industria y Navegación de Vizcaya, Cámara
Oficial de Comercio e Industria de Álava, Cámara Oficial
de Comercio, Industria y Navegación de Guipúzcoa,
Confederación Empresarial Vasca (Confebask)
(Joined Cases C-474/09 P to C-476/09 P) (1)
(Appeal — State aid — Actions for annulment — Decisions
of the Commission concerning the State aid schemes imple­
mented by Spain in favour of undertakings in the provinces of
Vizcaya, Álava and Guipúzcoa — Reductions in the tax base
for certain newly-created undertakings — Legitimate expec­
tations — Principles of legal certainty and sound adminis­
tration — Compliance with a reasonable time-limit — Lack
of notification)
(2011/C 298/06)
Language of the case: Spanish
Parties
Appellants: Territorio Histórico de Vizcaya — Diputación Foral
de Vizcaya (C-474/09 P), Territorio Histórico de Álava — Dipu­
tación Foral de Álava (C-475/09 P), Territorio Histórico de
Guipúzcoa — Diputación Foral de Guipúzcoa (C-476/09 P)
(represented by: I. Sáenz-Cortabarría Fernández and M.
Morales Isasi, abogados)