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Judgment of the Court (Third Chamber) of 28 July 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-471/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-472/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-473/09 P) v European Commission.#Appeal - State aid - Action for annulment - Commission Decisions on State aid schemes implemented by Spain for firms in the provinces of Vizcaya, Álava and Guipúzcoa - Tax credit amounting to 45% of investments - Legitimate expectations - Principle of proportionality - Principles of legal certainty and good administration - Action within a reasonable time - Failure to notify.#Joined cases C-471/09 P to C-473/09 P.
ECLI:EU:C:2011:521
62009CJ0471
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(Joined Cases C-471/09 P to C-473/09 P)
Appeal – State aid – Action for annulment – Commission Decisions on State aid schemes implemented by Spain for firms in the provinces of Vizcaya, Álava and Guipúzcoa – Tax credit amounting to 45% of investments – Legitimate expectations – Principle of proportionality – Principles of legal certainty and good administration – Action within a reasonable time – Failure to notify
6. State aid – Recovery of unlawful aid – Restoration of the previous situation – No breach of principle of proportionality (Arts 87 EC and 88 EC) (see paras 100, 104)
Re:
Appeals brought against the judgment of the Court of First Instance (Fifth Chamber, Extended Composition) of 9 September 2009 in Joined Cases T‑227/01 to T‑229/01, T‑265/01, T‑266/01 and T‑270/01 Diputación Foral de Álava and Gobierno Vasco and Others v Commission, whereby that court dismissed, in Cases T‑227/01 and T‑265/01, an application for annulment of Commission Decision 2002/820/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Álava in the form of a tax credit amounting to 45% of investments (OJ 2002 L 296, p. 1), in Cases T‑228/01 and T‑266/01, an application for annulment of Commission Decision 2003/27/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Vizcaya in the form of a tax credit amounting to 45% of investments (OJ 2003 L 17, p. 1) and, in Cases T‑229/01 and T‑270/01, an application for annulment of Commission Decision 2002/894/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Guipúzcoa in the form of a tax credit amounting to 45% of investments (OJ 2002 L 314, p. 26).
Operative part
The Court:
1.Dismisses the main appeals and the cross-appeals;
2.Orders the Territorio Histórico de Vizcaya – Diputación Foral de Vizcaya, the Territorio Histórico de Álava – Diputación Foral de Álava, the Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa, the Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, the Cámara Oficial de Comercio e Industria de Álava and the Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa to pay in equal shares the costs relating to the appeals;
3.Orders the Kingdom of Spain to pay its own costs.