This document is an excerpt from the EUR-Lex website
Document 62020TA0126
Case T-126/20: Judgment of the General Court of 14 December 2022 — Autoridad Portuaria de Bilbao v Commission (State aid — Ports sector — Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay — Decision declaring the aid incompatible with the internal market — Existing aid — Advantage — Burden of proof — Selective nature — Effect on trade between Member States — Distortion of competition — Appropriate measures)
Case T-126/20: Judgment of the General Court of 14 December 2022 — Autoridad Portuaria de Bilbao v Commission (State aid — Ports sector — Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay — Decision declaring the aid incompatible with the internal market — Existing aid — Advantage — Burden of proof — Selective nature — Effect on trade between Member States — Distortion of competition — Appropriate measures)
Case T-126/20: Judgment of the General Court of 14 December 2022 — Autoridad Portuaria de Bilbao v Commission (State aid — Ports sector — Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay — Decision declaring the aid incompatible with the internal market — Existing aid — Advantage — Burden of proof — Selective nature — Effect on trade between Member States — Distortion of competition — Appropriate measures)
OJ C 63, 20.2.2023, p. 31–32
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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20.2.2023 |
EN |
Official Journal of the European Union |
C 63/31 |
Judgment of the General Court of 14 December 2022 — Autoridad Portuaria de Bilbao v Commission
(Case T-126/20) (1)
(State aid - Ports sector - Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay - Decision declaring the aid incompatible with the internal market - Existing aid - Advantage - Burden of proof - Selective nature - Effect on trade between Member States - Distortion of competition - Appropriate measures)
(2023/C 63/38)
Language of the case: Spanish
Parties
Applicant: Autoridad Portuaria de Bilbao (Bilbao, Spain) (represented by: D. Sarmiento Ramírez-Escudero and X. Codina García-Andrade, lawyers)
Defendant: European Commission (represented by: B. Stromsky, acting as Agent)
Re:
By its action based on Article 263 TFEU, the applicant seeks the annulment of: (i) Commission Decision C(2018) 8676 final of 8 January 2019 concerning State aid SA.38397 (2018/E) — Taxation on ports in Spain, by which the Commission found that State aid in the form of corporate tax exemptions granted by the Kingdom of Spain to its port authorities was existing aid which is incompatible with the internal market and proposed ‘appropriate measures’ in accordance with Article 108(1) TFEU; (ii) Commission Decision C(2019) 1765 final of 7 March 2019 concerning State aid SA.38397 (2018/E) — Taxation of ports in Spain, by which the Commission corrected its proposal for appropriate measures; and (iii) Commission Decision C(2019) 8068 final of 15 November 2019 on State aid SA.38397 (2018/E) — Corporate tax exemption for port authorities in Spain — Decision to record acceptance of proposed appropriate measures (existing aid), based on Article 23 of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 TFEU (OJ 2015 L 248, p. 9), by which the Commission took note that the Kingdom of Spain had accepted the proposed appropriate measures.
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders Autoridad Portuaria de Bilbao to pay the costs. |