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Case T-221/10: Judgment of the General Court of 8 March 2012 — Iberdrola v 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)

ECLI:EU:UNKNOWN:62010TA0221

62010TA0221

March 8, 2012
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Official Journal of the European Union

C 118/23

(Case T-221/10) (<span class="super">1</span>)

(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)

2012/C 118/39

Language of the case: Spanish

Parties

Applicant: Iberdrola, SA (Bilbao, Spain) (represented by: J. Ruiz Calzado, M. Núñez-Müller and J. Domínguez Pérez, lawyers)

Defendant: European Commission (represented by: R. Lyal and C. Urraca Caviedes, Agents)

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 of the judgment

The Court:

1.Dismisses the action;

2.Orders Iberdrola, SA to pay the costs.

(<span class="super">1</span>) OJ C 179, 3.7.2010.

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