Order of the General Court of 11 October 2023 – Monthisa Residencial v Commission
(Case T-484/14) 1
(Action for annulment – State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIGs) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid incompatible in part with the internal market and ordering its recovery in part – Failure to comply with procedural requirements – Manifest inadmissibility in part – Selective nature – Effect on trade between Member States – Adverse effect on competition – Legitimate expectations – Legal certainty – Action manifestly lacking any foundation in law in part)
Language of the case: Spanish
Parties
Applicant: Monthisa Residencial, SA (Madrid, Spain) (represented by: F. de Artíñano Rodríguez de Torres and J. Martínez Muro, lawyers)
Defendant: European Commission (represented by: J. Carpi Badía and P. Němečková, acting as Agents)
Re:
By its action under Article 263 TFEU, the applicant seeks the annulment of Commission Decision 2014/200/EU of 17 July 2013 on the aid scheme SA.21233 C/11 (ex NN/11, ex CP 137/06) implemented by Spain Tax scheme applicable to certain finance lease agreements also known as the Spanish Tax Lease System (OJ 2014 L 114, p. 1).
Operative part of the order
1. The action is dismissed as manifestly inadmissible in part and manifestly unfounded in part.
2. Monthisa Residencial, SA shall pay the costs.
____________
1 OJ C 261, 11.8.2014.