Judgment of the General Court of 17 December 2015 — Spain v Commission
(Joined Cases T-515/13 and T-719/13) 1
(State aid — Shipbuilding — Tax provisions applicable to certain agreements for the financing and acquisition of vessels — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Action for annulment — Individual concern — Admissibility — Advantage — Selective nature — Effect on trade between Member States — Adverse effect on competition — Obligation to state reasons)
Language of the cases: Spanish
Parties
Applicants: Kingdom of Spain (represented by: initially, N. Díaz Abad and, subsequently, M. Sampol Pucurull, abogados del Estado) (Case T-515/13); Lico Leasing, SA (Madrid, Spain) and Pequeños y Medianos Astilleros Sociedad de Reconversión, SA (Madrid) (represented by: M. Merola and A. Sánchez, lawyers) (Case T-719/13)
Defendant: European Commission (represented by: V. Di Bucci, M. Afonso, É. Gippini Fournier and P. Němečková, acting as Agents)
Re:
Application for 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 judgment
The Court:
Annuls 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’;
Orders the European Commission to bear its own costs and to pay those incurred by the Kingdom of Spain, Lico Leasing, SA and Pequeños y Medianos Astilleros Sociedad de Reconversión, SA.
____________1 OJ C 336, 16.11.2013.