Judgment of the General Court of 15 September 2016 — Ferraci v Commission
(Case T-219/13) 1
(State aid — Municipal real estate tax — Exemption granted to non-commercial entities carrying out specific activities — Codified law on income tax — Exemption from the one-off municipal tax — Decision in part finding no State aid and in part declaring the aid incompatible with the internal market — Action for annulment — Regulatory act not entailing implementing measures — Whether directly concerned — Admissibility — Absolute impossibility of recovering the aid — Article 14(1) of Regulation (EC) No 659/1999 — Obligation to state reasons)
Language of the case: Italian
Parties
Applicant: Pietro Ferraci (San Cesareo, Italy) (represented initially by: A. Nucara and E. Gambaro, and subsequently by E. Gambaro, lawyers)
Defendant: European Commission (represented initially by: V. Di Bucci, G. Conte and D. Grespan, and subsequently by 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 the annulment of Commission Decision 2013/284/EU 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 (JO 2013 L 166, p. 24).
Operative part of the judgment
The Court:
Dismisses the action;
Orders Mr Pietro Ferracci to bear his own costs and pay those incurred by the European Commission;
Orders the Italian Republic to bear its own costs relating to its intervention.
____________1 OJ C 164, 8.6.2013.