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Valentina R., lawyer
EN
2014/C 253/67
Language of the case: Spanish
Applicant: Duro Felguera, SA (Gijón, Spain) (represented by: A. López Gómez, lawyer)
Defendant: European Commission
The applicant claims that the Court should:
—annul the contested decision;
—in the alternative, annul the decision categorising the measures which together constitute the ‘Spanish Tax Lease System’ (‘STLS’) as new State aid that is incompatible with the internal market;
—in the alternative, annul Articles 1 and 4 of the contested decision, which identify the investors in the Economic Interest Groupings (EIGs) as the only beneficiaries of the alleged aid and, consequently, as solely liable for its recovery;
—in the alternative, annul Article 4 of the contested decision, in so far as it orders recovery of the alleged aid in breach of general principles of EU law;
—in the alternative, annul Article 4 of the contested decision, in so far as it makes a determination as to the lawfulness of private contracts between the investors and other entities, and
—order the Commission to pay the costs of these proceedings.
The decision contested in the present proceedings is the same as that contested in Case T-515/13 Spain v Commission.
In support of the action, the applicant relies on six pleas in law.
3. By its third plea in law, the applicant alleges infringement of Articles 107 and 108 TFEU, in that the Commission categorised the application of the Spanish tonnage tax regime in certain cases as new aid rather than as existing aid.
5. By its fifth plea, and in the alternative, the applicant alleges that the recovery of the aid cannot be ordered, since the contested decision infringes the general principles of equal treatment, of proportionality and of the protection of legitimate expectations.
6. In its sixth plea, and in the alternative, the applicant alleges that, in making a determination as to the validity of clauses in private contracts entered into under Spanish law between the investors and other private entities, the contested decision infringed the principle of conferral of powers and Articles 107 TFEU and 108 TFEU, Article 14 of Council Regulation (EC) No 659/1999 and Article 16 of the Charter of Fundamental Rights of the European Union.