Order of the General Court (Eighth Chamber) of 18 December 2012 — Germany v Commission

(Case T-205/11)

Action for annulment — State aid — Period allowed for commencing proceedings — Out of time — Inadmissibility

1.                     Actions for annulment — Time-limits — Point from which time starts to run — Date of publication or notification —  Day on which a measure came to the knowledge of the applicant — Action brought out of time — Starting date challenged — Burden of proof on the applicant (Art. 263, sixth para., TFEU; Rules of Procedure of the General Court, Arts 101 and 102(2)) (see paras 13, 14, 19, 49, 51, 52)

2.                     Actions for annulment — Time-limits — Point from which time starts to run — Date of notification of the decision — Commission decision on State aid closing the formal investigation procedure — Lodging of the decision at the permanent representation of the Member States concerned — Acknowledgment of receipt in the form of a stamp on the letter sending the decision — Stamp with no signature or in initials — Regular notification starting the period for commencing proceedings — Commission not obliged to verify the authorisation of the person receiving the letter — Internal rules of the permanent representation irrelevant (Art. 263, sixth para., TFEU; Rules of Procedure of the General Court, Art. 102(2); Council Regulation No 659/1999, Art. 7) (see paras 15, 25, 32-48)

Re:

ACTION for annulment of Commission Decision 2011/527/EU of 26 January 2011 on State aid C 7/10 (ex CP 250/09 and NN 5/10) implemented by Germany — Scheme for the carry-forward of tax losses in the case of restructuring of companies in difficulty (‘KStG, Sanierungsklausel’) (OJ 2011 L 235, p. 26).

Operative part

1. The action is dismissed.

2. The Federal Republic of Germany is ordered to pay the costs.