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15 May 2024

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Spanish Tax Lease: General Court dismisses further actions for annulment

Today, the General Court delivered its judgements in cases Naturgy Energy Group v. Commission (T-508/14) and Duro Felguera and Others v. Commission (Joined Cases T-401/14 et al.). These judgements mark the latest developments in the ongoing legal saga surrounding the “Spanish Tax Lease” system (SA.21233).

Given the judgement of 2 February 2023, the General Court has considered that there is no need to adjudicate on the actions regarding Articles 1 and 4(1) of the Commission’s Decision in so far as it designated the economic interest groupings and their investors as the sole beneficiaries of the aid and enjoined the Kingdom of Spain to recover the full amount of the aid from the investors.

In the judgement in case T-508/14, the General Court has restated that there is nothing in the case file to state that, when it adopted the contested decision, the Commission sought to achieve purposes other than to ensure compliance with EU State aid control rules, or that it attempted to circumvent a procedure specifically provided for in the Treaty.

In Joined Cases T-401/14 et al, the applicants challenged the qualification of the STL as new State aid incompatible with the internal market. Reflecting on recent judgements, the General Court observed that certain pleas lost their relevance, having achieved the desired outcome in previous judgements. Others were deemed unfounded, leading to their dismissal.

For further information: see General Court’s judgements (T-508/14 & T-401/14 et al.).