This document is an excerpt from the EUR-Lex website
Document 62013TA0515
Joined Cases T-515/13 and T-719/13: Judgment of the General Court of 17 December 2015 — Spain v Commission (State aid — Shipbuilding — Tax provisions applicable to certain agreements for the financing and acquisition of vessels — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Action for annulment — Individual concern — Admissibility — Advantage — Selective nature — Effect on trade between Member States — Adverse effect on competition — Obligation to state reasons)
Joined Cases T-515/13 and T-719/13: Judgment of the General Court of 17 December 2015 — Spain v Commission (State aid — Shipbuilding — Tax provisions applicable to certain agreements for the financing and acquisition of vessels — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Action for annulment — Individual concern — Admissibility — Advantage — Selective nature — Effect on trade between Member States — Adverse effect on competition — Obligation to state reasons)
Joined Cases T-515/13 and T-719/13: Judgment of the General Court of 17 December 2015 — Spain v Commission (State aid — Shipbuilding — Tax provisions applicable to certain agreements for the financing and acquisition of vessels — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Action for annulment — Individual concern — Admissibility — Advantage — Selective nature — Effect on trade between Member States — Adverse effect on competition — Obligation to state reasons)
OJ C 59, 15.2.2016, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.2.2016 |
EN |
Official Journal of the European Union |
C 59/16 |
Judgment of the General Court of 17 December 2015 — Spain v Commission
(Joined Cases T-515/13 and T-719/13) (1)
((State aid - Shipbuilding - Tax provisions applicable to certain agreements for the financing and acquisition of vessels - Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part - Action for annulment - Individual concern - Admissibility - Advantage - Selective nature - Effect on trade between Member States - Adverse effect on competition - Obligation to state reasons))
(2016/C 059/16)
Language of the cases: Spanish
Parties
Applicants: Kingdom of Spain (represented by: initially, N. Díaz Abad and, subsequently, M. Sampol Pucurull, abogados del Estado) (Case T-515/13); Lico Leasing, SA (Madrid, Spain) and Pequeños y Medianos Astilleros Sociedad de Reconversión, SA (Madrid) (represented by: M. Merola and A. Sánchez, lawyers) (Case T-719/13)
Defendant: European Commission (represented by: V. Di Bucci, M. Afonso, É. Gippini Fournier and P. Němečková, acting as Agents)
Re:
Application for annulment of Commission Decision 2014/200/EU of 17 July 2013 on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain — Tax scheme applicable to certain finance lease agreements, also known as the ‘Spanish Tax Lease System’ (OJ 2014 L 114, p. 1).
Operative part of the judgment
The Court:
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1. |
Annuls Commission Decision 2014/200/EU of 17 July 2013, on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain — Tax scheme applicable to certain finance lease agreements, also known as the ‘Spanish Tax Lease System’; |
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2. |
Orders the European Commission to bear its own costs and to pay those incurred by the Kingdom of Spain, Lico Leasing, SA and Pequeños y Medianos Astilleros Sociedad de Reconversión, SA. |