This document is an excerpt from the EUR-Lex website
Document 62013TA0220
Case T-220/13: Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission (State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption of the one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)
Case T-220/13: Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission (State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption of the one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)
Case T-220/13: Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission (State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption of the one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)
OJ C 402, 31.10.2016, p. 25–25
(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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31.10.2016 |
EN |
Official Journal of the European Union |
C 402/25 |
Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission
(Case T-220/13) (1)
((State aid - Municipal real estate tax - Exemption granted to non-commercial entities carrying out specific activities - Consolidated text on income tax - Exemption of the one-off municipal tax - Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market - Action for annulment - Regulatory act not entailing implementing measures - Direct concern - Admissibility - Absolute impossibility of recovery - Article 14(1) of Regulation (EC) No 659/1999 - Obligation to state reasons))
(2016/C 402/25)
Language of the case: Italian
Parties
Applicant: Scuola Elementare Maria Montessori Srl (Rome, Italy) (represented by: initially A. Nucara and E. Gambaro, then E. Gambaro, lawyers)
Defendant: European Commission (represented by: initially V. Di Bucci, G. Conte and D. Grespan, then G. Conte, D. Grespan and F. Tomat, acting as Agents)
Intervener in support of the defendant: Italian Republic (represented by: G. Palmieri and G. De Bellis, acting as Agents)
Re:
Application based on Article 263 TFEU and seeking annulment of Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (OJ 2013 L 166, p. 24).
Operative part of the judgment
The Court:
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1) |
Dismisses the action; |
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2) |
Orders Scuola Elementare Maria Montessori Srl to pay, in addition to its own costs, those incurred by the European Commission; |
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3) |
Orders the Italian Republic to bear its own costs relating to its intervention. |