Order of the General Court (Seventh Chamber) of 9 September 2013 —
Planet v Commission

(Case T‑489/12)

Action for annulment — State aid — Aid scheme permitting tax amortisation of financial goodwill for foreign shareholding acquisitions — Decision declaring the aid scheme incompatible with the internal market and not ordering the recovery of the aid — Act entailing implementing measures — Lack of individual concern — Lack of status as an actual recipient under the aid scheme — No obligation to repay the aid — Inadmissibility

1.                     Actions for annulment — Natural or legal persons — Interest in bringing proceedings — Need for an actual and current interest — Assessment at the time the action brought — Condition to be complied with in all actions before the EU judicature — Interest relating to future and uncertain situations — Not included (Arts 263 TFEU, 272 TFEU and 340, first para., TFEU) (see paras 31, 32, 48)

2.                     Actions for annulment — Action relating in reality to a contractual dispute — No jurisdiction of the EU judicature — Inadmissibility — Reclassification of the action — Exclusion (Arts 256 TFEU, 263 TFEU, 272 TFEU and 288 TFEU; Rules of Procedure of the General Court, Art. 44(1)(c)) (see paras 51-54)

Re:

ACTION based on Article 272 TFEU and the first paragraph of Article 340 TFEU seeking a declaration that, first, the refusal by the Commission to allow as eligible costs certain sums paid in advance of completion of the contracts ‘Ontology enabled E‑Gov Service Configuration (ONTOGOV)’, ‘Fostering self-adaptive e‑government service improvement using semantic technologies (FIT)’ and ‘Risk Assessment for Customs in Western Balkans (RACWeb)’, concluded as part of the Sixth framework programme of the European Community for research, technological development and demonstration activities, contributing to the creation of the European Research Area and to innovation (2002-2006), is an infringement by the Commission of its contractual obligations and, secondly, that those sums are eligible costs and ought not to be repaid.

Operative part

1. The action is dismissed as inadmissible.

2. Planet AE Anonymi Etaireia Parochis Symvouleftikon Ypiresion is ordered to pay the costs.