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Case C-428/06 to C-434/06: Judgment of the Court (Third Chamber) of 11 September 2008 (references for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco (Spain)) — Unión General de Trabajadores de La Rioja (UGT-Rioja) (C-428/06), Comunidad Autónoma de La Rioja (C-429/06) v Juntas Generales del Territorio Histórico de Vizcaya, Diputación Foral de Vizcaya, Cámara de Comercio, Industria y Navegación de Bilbao, Confederación Empresarial Vasca (Confebask) and Comunidad Autónoma de La Rioja (C-430/06), Comunidad Autónoma de Castilla y León (C-433/06) v Diputación Foral de Álava, Juntas Generales de Álava, Confederación Empresarial Vasca (Confebask) and Comunidad Autónoma de La Rioja (C-431/06), Comunidad Autónoma de Castilla y León (C-432/06) v Diputación Foral de Guipúzcoa, Juntas Generales de Guipúzcoa, Confederación Empresarial Vasca (Confebask) and Comunidad Autónoma de Castilla y León (C-434/06) v Diputación Foral de Vizcaya, Juntas Generales del Territorio Histórico de Vizcaya, Cámara de Comercio, Industria y Navegación de Bilbao, Confederación Empresarial Vasca (Confebask) (State aid — Tax measures adopted by a regional or local authority — Selective nature)
ECLI:EU:UNKNOWN:62006CA0428
62006CA0428
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Official Journal of the European Union
C 285/6
(Case C-428/06 to C-434/06)
(State aid - Tax measures adopted by a regional or local authority - Selective nature)
(2008/C 285/08)
Language of the case: Spanish
Referring court
Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco, Spain
Parties to the main proceedings
Applicants: Unión General de Trabajadores de La Rioja (UGT-Rioja) (C-428/06), Comunidad Autónoma de La Rioja (C-429/06), Comunidad Autónoma de La Rioja (C-430/06), Comunidad Autónoma de Castilla y León (C-433/06), Comunidad Autónoma de La Rioja (C-431/06), Comunidad Autónoma de Castilla y León (C-432/06), Comunidad Autónoma de Castilla y León (C-432/06)
Defendants: Juntas Generales del Territorio Histórico de Vizcaya, Diputación Foral de Vizcaya, Cámara de Comercio, Industria y Navegación de Bilbao, Confederación Empresarial Vasca (Confebask), Diputación Foral de Álava, Juntas Generales de Álava, Diputación Foral de Guipúzcoa, Juntas Generales de Guipúzcoa, Juntas Generales del Territorio Histórico de Vizcaya, Cámara de Comercio, Industria y Navegación de Bilbao
Re:
Reference for a preliminary ruling — Tribunal Superior de Justicia de la Comunidad Autónoma del País Vasco — State aid — Interpretation of Article 87(1) EC — Tax measures adopted by an infra-State body — Rate of tax lower than national rate and provision for specific tax deductions
Operative part of the judgment
Article 87(1) EC is to be interpreted as meaning that, for the purpose of assessing whether a measure is selective, account is to be taken of the institutional, procedural and economic autonomy enjoyed by the authority adopting that measure. It is for the national court, which alone has jurisdiction to identify the national law applicable and to interpret it, as well as to apply Community law to the cases before it, to determine whether the Historical Territories and the Autonomous Community of the Basque Country have such autonomy, which, if so, would have the result that the laws adopted within the limits of the areas of competence granted to those infra State bodies by the Spanish Constitution of 1978 and the other provisions of Spanish law are not of a selective nature within the meaning of the concept of State aid as referred to in Article 87(1) EC.
* * *
(<span class="super">1</span> OJ C 326, 30.12.2006).