Judgment of the General Court (Sixth Chamber) of 30 April 2019 –
Chambre de commerce et d’industrie métropolitaine Bretagne-Ouest (port de Brest) v Commission
(Case T‑754/17)
(State aid — General corporate tax exemption scheme implemented by France in favour of its ports — Decision declaring the aid scheme incompatible with the internal market — Existing aid — Concept of economic activity — Services of general interest — Principle of sound administration — Duty to state reasons — Error of assessment)
1. Action for annulment — Natural or legal persons — Measures of direct and individual concern to them — Measure containing implementation measures at national level — Need to show that persons individually affected
(Art. 263, 4th para. TFEU)
(see paras 17-23)
2. Action for annulment — Natural or legal persons — Measures of direct and individual concern to them — Commission decision addressed to a Member State prohibiting aid in the form of a tax scheme providing for an exemption from corporation tax in favour of autonomous ports and operating chambers of commerce and industry responsible for the operation of port infrastructure — Individual concern — Action by a chamber of commerce and industry responsible for the operation of port infrastructure being an actual beneficiary of the existing aid scheme prior to the adoption of the Commission’s decision — Admissibility
(Art. 263, 4th para. TFEU)
(see paras 25-34)
3. Judicial proceedings — Application initiating proceedings — Formal requirements — Identification of the subject-matter of the dispute — Brief summary of the pleas in law on which the application is based — Application not sufficiently clear and precise — Inadmissibility
(Rules of Procedure of the General Court, Art. 76(d))
(see paras 41-44)
4. Competition — EU rules — Addressees — Undertakings — Meaning — Operators active in the port sector holding powers conferred by public law — Exercise of economic activities separable from the exercise of powers conferred by public law — Included
(Art. 107(1) TFEU)
(see paras 69-73, 81-83)
5. State aid — Meaning — Measures designed to compensate for the cost of public service missions undertaken by an undertaking — Not included — Conditions set out in the Altmark judgment
(Art. 107(1) TFEU)
(see paras 96-99)
6. State aid — Effect on trade between Member States — Adverse effect on competition — Criteria for assessment
(Art. 107(1) TFEU)
(see paras 119-125)
7. State aid — Commission decision finding aid incompatible with the internal market — Obligation to state reasons — Scope — Characterising of the adverse effect on competition and of the affecting of trade between Member States
(Arts 107(1) and 296 TFEU)
(see paras 126, 27)
8. State aid — Meaning — Assessment, under Article 107(1) TFEU — Taking into account previous practice — Not included
(Art. 107(1) TFEU)
(see paras 133, 134)
Re:
| Action under Article 263 TFEU for annulment of Commission Decision (EU) 2017/2116 of 27 July 2017 on aid scheme SA.38398 (2016/C, ex 2015/E) implemented by France — Taxation of ports in France (OJ 2017, L 332, p. 24). |
Operative part
The Court:
2. | | Orders the chambre de commerce et d’industrie métropolitaine Bretagne-Ouest (port de Brest) to pay the costs. |