Judgment of the General Court of 15 September 2016 — Scuola Elementare Maria Montessori v Commission

(Case T-220/13) ¹

(State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Consolidated text on income tax — Exemption of the one-off municipal tax — Decision partly finding the absence of State aid and party declaring the aid incompatible with the common market — Action for annulment — Regulatory act not entailing implementing measures — Direct concern — Admissibility — Absolute impossibility of recovery — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)

Language of the case: Italian

Parties

Applicant: Scuola Elementare Maria Montessori Srl (Rome, Italy) (represented by: initially A. Nucara and E. Gambaro, then E. Gambaro, lawyers)

Defendant: European Commission (represented by: initially V. Di Bucci, G. Conte and D. Grespan, then G. Conte, D. Grespan and F. Tomat, acting as Agents)

Intervener in support of the defendant: Italian Republic (represented by: G. Palmieri and G. De Bellis, acting as Agents)

Re:

Application based on Article 263 TFEU and seeking annulment of Commission Decision of 19 December 2012 on State aid SA.20829 (C 26/2010, ex NN 43/2010 (ex CP 71/2006)) Scheme concerning the municipal real estate tax exemption granted to real estate used by non-commercial entities for specific purposes implemented by Italy (OJ 2013 L 166, p. 24).

Operative part of the judgment

The Court:

Dismisses the action;

Orders Scuola Elementare Maria Montessori Srl to pay, in addition to its own costs, those incurred by the European Commission;

Orders the Italian Republic to bear its own costs relating to its intervention.

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¹ OJ C 171, 15.6.2013.