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Case T-484/14: Order of the General Court of 11 October 2023 — Monthisa Residencial v Commission (Action for annulment — State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part — Failure to comply with procedural requirements — Manifest inadmissibility in part — Selective nature — Effect on trade between Member States — Adverse effect on competition — Legitimate expectations — Legal certainty — Action manifestly lacking any foundation in law in part)
ECLI:EU:UNKNOWN:62014TB0484
62014TB0484
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Official Journal of the European Union
Series C
C/2024/419
(Case T-484/14) (<span class="oj-super oj-note-tag">1</span>)
(Action for annulment - State aid - Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors - Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) - Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part - Failure to comply with procedural requirements - Manifest inadmissibility in part - Selective nature - Effect on trade between Member States - Adverse effect on competition - Legitimate expectations - Legal certainty - Action manifestly lacking any foundation in law in part)
(C/2024/419)
Language of the case: Spanish
Parties
Applicant: Monthisa Residencial, SA (Madrid, Spain) (represented by: F. de Artíñano Rodríguez de Torres and J. Martínez Muro, lawyers)
Defendant: European Commission (represented by: J. Carpi Badía and P. Němečková, acting as Agents)
Re:
By its action under Article 263 TFEU, the applicant seeks the annulment 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 (OJ 2014 L 114, p. 1).
Operative part of the order
1.The action is dismissed as manifestly inadmissible in part and manifestly unfounded in part.
2.Monthisa Residencial, SA shall pay the costs.
*
Language of the case: Spanish.
ELI: http://data.europa.eu/eli/C/2024/419/oj
ISSN 1977-091X (electronic edition)