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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.
5.1.2002 EN Official Journal of the European Communities C 3/43

Pleas in law and main arguments Pleas in law and main arguments

The applicant contests Commission Decision C(2001) 1763 The applicant contests Commission Decision C(2001) 1761
final of 11 July 2001 declaring incompatible with the common final of 11 July 2001 declaring incompatible with the common
market the tax reductions under Article 26 of Norma Foral market the tax reductions under Article 26 of Norma Foral
(Regional Law) No 3/1996 of 26 June 1996 on corporation (Regional Law) No 7/1996 of 4 July 1996 on corporation tax
tax, which provides for a reduction of 99 %, 75 %, 50 % and (Boletı́n Oficial del Territorio Histórico de Guipúzcoa of 10 July
25 % of the taxable basis for the aforementioned tax applicable 1996), which provides for a reduction of 99 %, 75 %, 50 %
during the first four tax years for undertakings which set up and 25 % of the taxable basis for the aforementioned tax
business in the Territorio Histórico de Vizcaya with effect from applicable during the first four tax years for undertakings
the entry into force of the Law, provided that they have which set up business in the Territorio Histórico de Guipúzcoa
disbursed capital amounting to more than PTA 20 million with effect from the entry into force of the Law, provided
(EUR 120 202), invest more than PTA 80 million that they have disbursed capital amounting to more than
(EUR 430 810) and create more than 10 new jobs. 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 put forward by the
applicant are identical with 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 Action brought on 22 October 2001 by Confederación
Communities Empresarial Vasca against Commission of the European
Communities
(Case T-269/01)
(Case T-270/01)
(2002/C 3/74)
(2002/C 3/75)
(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 the Confeder-
ción Empresarial Vasca, whose registered office is at Bilbao
ación Empresarial Vasca, whose registered office is in 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 regarding
system of State aid applied by Spain to certain newly State aid granted by Spain to undertakings in Guipúzcoa
created undertakings in Guipúzcoa (Spain); in the shape of a tax credit of 45 % of the amount
invested;
— in the alternative, annul Articles 3 and 4 of the defendant’s
decision of 11 July 2001 on the system of State aid — in the alternative, annul Articles 3 and 4 of the defendant’s
applied by Spain to certain newly created undertakings in decision of 11 July 2001 regarding State aid granted by
Guipúzcoa, inasmuch as the obligation to recover the Spain to undertakings in Guipúzcoa in the shape of a tax
amounts not levied by the regional revenue authorities of credit of 45 % of the amount invested inasmuch as the
Guipúzcoa pursuant to the disputed tax legislation is obligation to recover the amounts not levied by the
unjustified; regional revenue authorities of Guipúzcoa is unjustified;

— order the Commission to pay the costs. — order the Commission to pay the costs.

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