Order of the General Court of 25 October 2018 – Cheverny Investments v Commission
(Case T-585/11) 1
(State aid — German tax legislation concerning the possibility of carrying losses forward to future tax years (Sanierungsklausel) — Decision declaring aid incompatible with the internal market — Annulment of the contested measure by the Court — Action which has become devoid of purpose — No need to adjudicate)
Language of the case: German
Parties
Applicant: Cheverny Investments Ltd (St. Julians, Malta) (represented by: H. Prinz zu Hohenlohe-Langenburg, R. Staab and S. Rasch, lawyers)
Defendant: European Commission (represented by: initially, R. Lyal, T. Maxian Rusche and M. Adam, then, R.Lyal, T. Maxian Rusche and K. Blanck, acting as Agents)
Intervener in support of the applicant: Federal Republic of Germany (represented by: initially T. Henze, K. Petersen and R. Kanitz, then, T. Henze, R. Kanitz and K. Stranz and finally, T. Henze, R. Kanitz and S. Eisenberg, acting as Agents)
Re:
Action based on Article 263 TFEU and seeking 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 (Sanierungsklausel) (OJ 2011 L 235, p. 26).
Operative part of the order
There is no need to adjudicate on the action;
The European Commission is ordered to pay its own costs as well as those incurred by Cheverny Investments Ltd.;
3. The Federal Republic of Germany is ordered to bear its own costs.
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1 OJ C 25, 28.1.2012.