Appeal brought on 25 November 2016 by Scuola Elementare Maria Montessori Srl against the judgment delivered by the General Court (Eighth Chamber) on 15 September 2016 in Case T-220/13 Scuola Elementare Maria Montessori v Commission
(Case C-622/16 P)
Language of the case: Italian
Parties
Appellant: Scuola Elementare Maria Montessori Srl (represented by: E. Gambaro, F. Mazzocchi, lawyers)
Other parties to the proceedings: European Commission, Italian Republic
Form of order sought
Set aside the judgment dismissing the action brought by Scuola Elementare Maria Montessori and, consequently, annul Commission Decision 2013/284/EU 1 in so far as it considered that the recovery of the aid in the form of the exemption from the imposta comunale sugli immobili (ICI) (municipal tax on real estate) should not be ordered and that the measures relating to the exemption from IMU (imposta municipale propria) (the Municipality’s own property tax) did not fall within the scope of Article 107(1) TFEU;
in any event set aside those parts of the judgment covered by such pleas in the appeal as the Court may find valid and well founded;
order the Commission to pay the costs at first instance and on appeal.
Pleas in law and main arguments
By its first plea in law, divided into four parts, Scuola Elementare Maria Montessori claims infringement and misapplication of Article 108 TFEU, Article 14(1) of Regulation (EC) No 659/1999 2 and the duty of sincere cooperation in Article 4(3) TEU, misinterpretation of the concept of absolute impossibility, incorrect legal characterisation of the facts, distortion of certain evidence and contradictory reasoning, in that the General Court found that the Commission did not err in failing to order the Italian Republic to recover the sums relating to the tax exemptions which non-commercial entities for specific purposes benefitted from under the ICI rules, which the Commission considered unlawful and incompatible with the internal market.
By its second plea in law, Scuola Elementare Maria Montessori claims that Article 107(1) TFEU was infringed and misapplied in that the General Court found that the IMU exemption, which replaced the ICI rules as of 2012, did not constitute State aid for the purposes of Article 107(1) TFEU.
____________1 Commission Decision 2013/284/EU of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (OJ 2013 L 166, p. 24).
2 Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (OJ 1999 L 83, p. 1).