Notice for the OJ

 

Action brought on 26 March 2002 by Territorio Histórico de Gipuzkoa - Diputación Foral de Gipuzkoa against Commission of the European Communities

    (Case T-88/02)

    (Language of the case: Spanish)

An action against the Commission of the European Communities was brought before the Court of First Instance of the European Communities on 26 March 2002 by the Territorio Histórico de Gipuzkoa - Diputación Foral de Gipuzkoa, Gipuzkoa (Spain), represented by Ignacio Saenz-Cortabarria and Marta Morales Isasi.

The applicants claim that the Court should:

(annul the Commission Decision of 20 December 2001 on the system of aid implemented by Spain in 1993 in favour of a number of newly-created undertakings in Gipuzkoa;

(in the alternative, annul Article 3 of that decision;

(order the Commission to pay the costs.

Pleas in law and main arguments

The applicants contest Commission Decision C (2001) 4448 final of 20 December 2001 declaring State aid incompatible with the common market the exemption from company tax arising from Article 14 of Norma Foral (Regional Law) No 11/1993 of 26 June 1993 on urgent fiscal provisions to promote investment and economic activity (Boletín Oficial de Gipuzkoa No 128 of 8 July 1993), which provides for exemption from company tax for undertakings created between the entry into force of that Law and 31 December 1994, provided that they invest more than PTA 80 million (EUR 480.810), create more than 10 new jobs and have disbursed capital amounting to more than PTA 20 million (EUR 120.202).

The pleas in law and main arguments put forward by the applicants are identical to those put forward in Case T-86/02.

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