Judgment of the Court (Third Chamber) of 28 July 2011 — Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya (C-471/09 P), Territorio Histórico de Álava — Diputación Foral de Álava (C-472/09 P), Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa (C-473/09 P) v European Commission, Comunidad Autónoma del País Vasco — Gobierno Vasco, Comunidad Autónoma de la Rioja, Camara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa, and Confederación Empresarial Vasca (Confebask)

(Joined Cases C-471/09 P to C-473/09 P) (1)

(Appeal - State aid - Action for annulment - Commission Decisions on State aid schemes implemented by Spain for firms in the provinces of Vizcaya, Álava and Guipúzcoa - Tax credit amounting to 45 % of investments - Legitimate expectations - Principle of proportionality - Principles of legal certainty and good administration - Action within a reasonable time - Failure to notify)

2011/C 298/05

Language of the case: Spanish

Parties

Appellants: Territorio Histórico de Vizcaya — Diputación Foral de Vizcaya (C-471/09 P), Territorio Histórico de Álava — Diputación Foral de Álava (C-472/09 P), Territorio Histórico de Guipúzcoa — Diputación Foral de Guipúzcoa (C-473/09 P) (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados)

Other parties to the proceedings: European Commission (represented by: F. Castillo de la Torre and C. Urraca Caviedes, agents), Comunidad Autónoma del País Vasco — Gobierno Vasco (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados), Comunidad Autónoma de la Rioja (represented by: J. M. Criado Gámez and E. Martínez Aguirre, abogados), Camara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa (represented by: I. Sáenz-Cortabarría Fernández and M. Morales Isasi, abogados), and Confederación Empresarial Vasca (Confebask)

Intervener in support of the appellant: Kingdom of Spain (represented by: N. Díaz Abad, agent)

Re:

Appeals brought against the judgment of the Court of First Instance (Fifth chamber, extended composition) of 9 September 2009 in Joined Cases T-227/01 to T-229/01, T-265/01, T-266/01 and T-270/01 Diputación Foral de Álava and Gobierno Vasco and Others v Commission whereby the Court of First Instance dismissed, in Cases T-227/01 and T-265/01, an application for the annulment of Commission Decision 2002/820/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Álava in the form of a tax credit amounting to 45 % of investments (OJ 2002 L 296, p. 1), in Cases T-228/01 and T-266/01, an application for the annulment of Commission Decision 2003/27/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Vizcaya in the form of a tax credit amounting to 45 % of investments (OJ 2003 L 17, p. 1) and, in Cases T-229/01 and T-270/01, an application for the annulment of Commission Decision 2002/894/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Guipúzcoa in the form of a tax credit amounting to 45 % of investments (OJ 2002 L 314, p. 26).

Operative part of the judgment

The Court:

(1)  OJ C 37 of 13.2.2010.