Judgment of the General Court of 8 March 2012 - Iberdrola v Commission
(Case T-221/10)
(Action for annulment - State aid - Aid schemes allowing for the tax amortisation of financial goodwill for foreign shareholding acquisitions - Decision declaring the aid scheme incompatible with the common market and not ordering the recovery of aid - Act entailing implementing measures - Lack of individual concern - Inadmissibility)
Language of the case: Spanish
Parties
Applicant: Iberdrola, SA (Bilbao, Spain) (represented by: J. Ruiz Calzado, M. Núñez-Müller and J. Domínguez Pérez, lawyers)
Defendant: European Commission (represented by: R. Lyal and C. Urraca Caviedes, Agents)
Re:
Application for annulment of Article 1(1) of Commission Decision 2011/5/EC of 28 October 2009 on the tax amortisation of financial goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).
Operative part of the judgment
The Court:
Dismisses the action;
Orders Iberdrola, SA to pay the costs.
____________1 - OJ C 179, 3.7.2010.