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Document 62010TO0228

    Order of the General Court (Eighth Chamber) of 21 March 2012.
    Telefónica, SA v European Commission.
    Action for annulment - State aid - Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions - Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid - Act entailing implementing measures - Lack of individual concern - Inadmissibility.
    Case T-228/10.

    Court reports – general – 'Information on unpublished decisions' section

    ECLI identifier: ECLI:EU:T:2012:140





    Order of the General Court (Eighth Chamber) of 21 March 2012 — Telefónica v Commission

    (Case T‑228/10)

    Action for annulment — State aid — Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid — Act entailing implementing measures — Lack of individual concern — Inadmissibility

    1.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision prohibiting a sectoral aid scheme — Action by an undertaking having benefited from an individual aid granted under that scheme but not subject to a repayment obligation — Inadmissibility — No infringement of the right to effective legal protection — (Art. 263, fourth para., TFEU) (see paras 23-24, 26, 38)

    2.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision prohibiting a sectoral aid scheme — Individual concern — Criteria — Person belonging to a closed circle of persons — Capacity as party to the administrative procedure — No clearly defined position as a negotiator — Inadmissibility (Art. 263, fourth para., TFEU) (see paras 28-31, 36-37, 40)

    3.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Individual concern — Assessment at the time the action brought (Art. 263, fourth para., TFEU) (see para. 35)

    4.                     Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Measure containing implementation measures at national level — Need to show that persons individually affected (Art. 263, fourth para., TFEU) (see paras 42-45)

    Re:

    APPLICATION for annulment of Article 1(1) of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).

    Operative part

    1.

    The action is dismissed.

    2.

    Telefónica, SA is ordered to pay the costs.

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