Appeal brought on 27 September 2007 by Ayuntamiento de Madrid and Madrid Calle 30, SA against the order of the Court of First Instance (Fourth Chamber) delivered on 12 July 2007 in Case T-177/06 Ayuntamiento de Madrid and Madrid Calle 30, SA v Commission of the European Communities

(Case C-448/07 P)

(2007/C 283/42)

Language of the case: Spanish

Parties

Appellants: Ayuntamiento de Madrid and Madrid Calle 30, SA (represented by: J.L. Buendía Sierra and R. González-Gallarza Granizo, abogados)

Other party to the proceedings: Commission of the European Communities

Form of order sought

Pleas in law and main arguments

In the order under appeal, the Court of First Instance held inadmissible the action brought by Ayuntamiento de Madrid and Madrid Calle 30, SA, which sought the annulment of the classification by the Commission (Eurostat) of Madrid Calle 30 in the ‘public administration’ sector, in accordance with the ‘European System of Accounts’ (ESA 95) provided for in Annex A to Council Regulation (EC) No 2223/96 (1) of 25 June 1996. That classification was based on accounts published by the Commission (Eurostat) on 24 April 2006, using the data of 2005 on the government deficit and government debt for the application of the Protocol on the excessive deficit procedure annexed to the EC Treaty.

The appellants consider that the Court of First Instance erred in holding that the news release 48/2006 did not constitute an implied decision of the Commission (Eurostat) with binding legal effects and consequently was not a legal act against which an action could be brought.

In support of their appeal, the appellants emphasise the central role of the Commission (Eurostat) in the final approval of the figures of government deficit and debt of the Member States, based not only on the relevant legislation (Article 104 EC, the Protocol on the excessive deficit procedure and Council Regulation (EC) No 3605/93 (2) of 22 November 1993 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community, as amended by Regulation (EC) No 2103/2005 (3)) but also on the institutional architecture of the regulatory system.

The appellants consider that in the order under appeal the Court of First Instance came to an erroneous conclusion by not accepting that the Commission (Eurostat) is obliged to check whether the government accounts comply with the accounting rules of ESA 95 before publishing the data on the government deficit and debt of the Member States. The appellants add that the absence of reservations and/or amendments on the part of the Commission (Eurostat), within the relevant period laid down in Regulation (EC) No 3605/93, as amended, implies that the act which has been approved without reservations and/or amendments becomes final and is therefore a legal act against which an action can be brought. The appellants further claim that the act in question entails legal effects with significant consequences in various areas, such as for example, under the excessive deficit procedure or the Structural Funds procedure.

(1)  Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OJ L 310, p. 1).

(2)  OJ L 332, p. 7.

(3)  Council Regulation (EC) No 2103/2005 of 12 December 2005 amending Regulation (EC) No 3605/93 as regards the quality of statistical data in the context of the excessive deficit procedure (OJ L 337, p. 1).