Action brought on 6 July 2014 — Gas Natural v Commission

(Case T-508/14)

Language of the case: Spanish

Parties

Applicant: Gas Natural SDG, SA (Barcelona, Spain) (represented by: F. Seijo Pérez, R. García Gómez de Zamora and M. Troncoso Ferrer, lawyers)

Defendant: European Commission

Form of order sought

The applicant claims that the General Court should:

annul the contested decision;

annul the contested decision in so far as it orders recovery of the aid; and

order the Commission to pay the costs.

Pleas in law and main arguments

By the present action, the applicant contests Commission Decision of 17 July 2013 on the tax regime applicable to certain finance lease agreements, also known as the Spanish Tax Lease System (State Aid SA.21233 C/2011 (ex NN/2011, ex CP 137/2006))

The pleas in law and main arguments are similar to those raised in Case T-401/14 Duro Felguera v Commission, Case T-700/13 Bankia v Commission and Case T-500/14 Derivados del Flúor v Commission.

The applicant alleges, in particular, infringement of Articles 107 TFEU and 108 TFEU, in that the Commission failed to prove the selective nature of the alleged aid and its effect on trade between Member States; breach of Article 107(1) TFEU and the duty to state reasons, in that the Commission identified the Economic Interest Groupings and their investors as beneficiaries of the alleged aid; infringement of Articles 107 TFEU and 108 TFEU and of the principle that powers must not be misused, in that the contested decision makes a determination as to the validity of clauses in private contracts; and breach of the principle of legal certainty, the principle of the protection of legitimate expectations and the principle of equal treatment; and infringement of Article 14 of Regulation (EC) No 659/1999.