CELEX:62014TO0488(02): Ordonanța Tribunalului (Camera a opta) din 6 decembrie 2023.#Mdr Inversiones, SL și Espacio Activos Financieros, SL împotriva Comisiei Europene.#Cauzele conexate T-488/14 și T-489/14.
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Redacția Lex24 |
| Publicat in Repertoriu EUR-Lex, 27/06/2024 |
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Order of the General Court (Eighth Chamber) of 6 December 2023 –
Mdr Inversiones and Espacio Activos Financieros v Commission
(Joined Cases T‑488/14 and T‑489/14) (1)
(Action for annulment – State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and to their investors – Tax system applicable to certain finance leasing agreements for the acquisition of ships (Spanish Tax Lease System) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Subject matter of the dispute ceasing to exist in part – No need to adjudicate in part – Action in part manifestly lacking any foundation in law)
1. Action for annulment – Action brought against a decision – Interest in bringing proceedings – Partial annulment of the contested act in another action brought against that act – Action seeking both the annulment of the annulled parts of the contested act and the annulment of parts that have not been annulled – Action retaining its purpose only as regards the parts that have not been annulled
(Arts 263 and 277 TFEU; Rules of Procedure of the General Court, Art. 131)
(see paragraphs 22-48)
2. Aid granted by a Member State – Concept – Selective nature of the measure – Tax measures in favour of certain economic interest groupings and their investors – Tax system applicable to certain finance leasing agreements for the acquisition of ships – Overall selectivity of the scheme inferred from the effects of the authorisation of early depreciation on the benefit of the other measures introduced – Whether permissible
(Art. 107(1) TFEU)
(see paragraphs 54-59)
3. Acts of the institutions – Statement of reasons – Obligation – Scope – Commission decision on State aid – Decision relating to a tax system applicable to certain finance leasing agreements for the acquisition of ships – Need to set out the facts and legal considerations of essential importance in the scheme of the decision – No requirement for a specific statement of reasons for each element raised by the persons concerned
(Arts 107(1) and 296 TFEU)
(see paragraphs 63, 64)
Operative part
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1. |
There is no longer any need to adjudicate on the actions in so far as they are directed against Article 1 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, inasmuch as it designates the economic interest groupings and their investors as the sole recipients of the aid referred to in that decision, and Article 4(1) of that decision, inasmuch as it orders the Kingdom of Spain to recover in full the amount of the aid referred to in that decision from the economic interest grouping investors that benefited from it. |
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2. |
The actions are dismissed as to the remainder. |
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3. |
Each party shall bear its own costs. |
1 OJ C 282, 25.8.2014.
