Order of the General Court of 11 October 2023 — Monthisa Residencial v Commission

(Case T-484/14) (1)

(Action for annulment - State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors - Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) - Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part - Failure to comply with procedural requirements - Manifest inadmissibility in part - Selective nature - Effect on trade between Member States - Adverse effect on competition - Legitimate expectations - Legal certainty - Action manifestly lacking any foundation in law in part)

(C/2024/419)

Language of the case: Spanish

Parties

Applicant: Monthisa Residencial, SA (Madrid, Spain) (represented by: F. de Artíñano Rodríguez de Torres and J. Martínez Muro, lawyers)

Defendant: European Commission (represented by: J. Carpi Badía and P. Němečková, acting as Agents)

Re:

By its action under Article 263 TFEU, the applicant seeks the 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 order

1.	The action is dismissed as manifestly inadmissible in part and manifestly unfounded in part.

2.	Monthisa Residencial, SA shall pay the costs.

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(1)   OJ C 261, 11.8.2014.