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Document 62011TN0399
Case T-399/11: Action brought on 29 July 2011 — Banco Santander and Santusa v Commission
Case T-399/11: Action brought on 29 July 2011 — Banco Santander and Santusa v Commission
Case T-399/11: Action brought on 29 July 2011 — Banco Santander and Santusa v Commission
IO C 282, 24.9.2011, p. 36–37
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
24.9.2011 |
EN |
Official Journal of the European Union |
C 282/36 |
Action brought on 29 July 2011 — Banco Santander and Santusa v Commission
(Case T-399/11)
2011/C 282/71
Language of the case: Spanish
Parties
Applicants: Banco Santander, SA (Santander, Spain), Santusa Holding, SL (Boadilla del Monte, Spain) (represented by: J. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero, and M. Muñoz de Juan, lawyers)
Defendant: European Commission
Form of order sought
The applicants claim that the General Court should:
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admit and uphold the pleas for annulment contained in the application and consequently annul Article 1(1) of the contested decision, which classifies Article 12(5) of the Texto Refundido de la Ley del Impuesto sobre Sociedades (‘TRLIS’) (consolidated text of the Law on Corporation Tax) as State aid; |
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alternatively, annul Article 1(1) of the contested decision in so far as it declares that Article 12(5) TRLIS contains elements of State aid when it applies to acquisitions of majority shareholdings; |
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alternatively, annul Article 4 of the contested decision in so far as it makes the recovery order applicable to transactions completed prior to the publication in the Official Journal of the European Union of the final decision which is the subject-matter of this action (OJ 2011 L 135, p. 1); |
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alternatively, annul Article 1(1), and in the further alternative Article 4, in so far as they relate to transactions in Mexico, the United States and Brazil; |
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order the Commission to pay the costs of these proceedings. |
Pleas in law and main arguments
This action is brought against Commission Decision C(2010) 9566 of 12 January 2011 on the tax amortisation of financial goodwill for foreign shareholding acquisitions.
In support of their action, the applicants rely on three pleas in law.
1. |
First plea in law, alleging a manifest error of law in the analysis of the concept of selectivity and in classifying the measure at issue as State aid.
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2. |
Second plea in law, alleging an error of law in determining the beneficiary of the measure.
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3. |
Third plea in law, alleging infringement of the general legal principle of the protection of legitimate expectations, with regard to the manner in which the temporal scope of the recovery order is defined.
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