Judgment of the Court of First Instance (Fifth Chamber, Extended
   Composition) of 9 September 2009 - Diputación Foral de Álava and Others
   v Commission

   (Cases T-230/01 to T-232/01 and T-267/01 to T-269/01)

   State aid - Tax advantages granted by a territorial entity within a
   Member State - Reduction of the tax base for corporation tax -
   Decisions declaring aid schemes incompatible with the common market and
   requiring recovery of aid paid out - Trade association - Admissibility
   - Withdrawal of a plea in law - Classification as new aid or as
   existing aid - Principle of the protection of legitimate expectations -
   Principle of legal certainty - Principle of proportionality

   1.                     Procedure - Subject-matter of the dispute -
   Alteration once proceedings have been started - Prohibition (Rules of
   Procedure of the Court of First Instance, Art. 48(2)) (see paras 80-88)

   2.                     Procedure - Intervention - Admissibility -
   Reexamination after an earlier order acknowleding admissibility
   (Statute of the Court of Justice, Art. 40, second para.) (see para. 91)

   3.                     Procedure - Intervention - Persons having an
   interest - Representative association having as its object the
   protection of its members - Admissibility in cases raising questions of
   principle liable to affect those members (Statute of the Court of
   Justice, Arts 40, second para., and 53, first para.) (see paras 93-100)

   4.                     Procedure - Application to intervene - Formal
   requirements (Rules of Procedure of the Court of First Instance, Art.
   116(4), second para.) (see paras 104-107, 110-111)

   5.                     Actions for annulment - Natural or legal persons
   - Measures of direct and individual concern to them - Commission
   decision declaring an aid scheme incompatible with the common market -
   Action brought by a trade association set up to protect and represent
   its members (Art. 230, fourth para., EC) (see paras 117-128)

   6.                     State aid - Concept - Grant by the public
   authorities of a tax exemption to certain undertakings - Included (Art.
   87(1) EC) (see paras 134-136, 140, 195)

   7.                     State aid - Examination of complaints -
   Obligations of the Commission - Statement of reasons (Arts 87(2) EC and
   253 EC) (see paras 146-148)

   8.                     State aid - Effect on trade between Member
   States - Adverse effect on competition - Criteria for assessment -
   Examination of an aid scheme taken as a whole(Art. 87 EC) (see paras
   152-153)

   9.                     State aid - Effect on trade between Member
   States - Adverse effect on competition - Aid of limited importance -
   Temporary Aid- No effect (Art. 87(1) EC) (see para. 158)

   10.                     State aid - Concept - Selective nature of the
   measure - National legislation establishing a tax credit (Art. 87(1)
   EC) (see paras 169-173, 177-178)

   11.                     State aid - Concept - Aid granted by regional
   or local bodies - Included (Art. 87(1) EC) (para. 189)

   12.                     State aid - Concept - Specific tax measure -
   Selective nature of the measure - Justification based on the nature or
   arrangement of the tax system - Not included (Art. 87(1) EC) (see paras
   190-191, 195-196)

   13.                     State aid - Prohibition - Exceptions - Aid
   which may be considered compatible with the common market - Discretion
   of the Commission (Art. 87(3) EC) (see paras 210-211)

   14.                     State aid - Prohibition - Exceptions - Aid
   capable of benefiting from the derogation under Article 87(3)(c) EC -
   Operating aid - Not included (Art. 87(3)(c) EC) (see paras 219-222)

   15.                     State aid - Existing aid and new aid -
   Classification as existing aid - Criteria - Measure substantially
   amending an existing aid scheme - Not included (Arts 87 EC and 88 EC)
   (see paras 239-246)

   16.                     State aid - Existing aid and new aid -
   Classification as existing aid - Criteria - Evolution of the common
   market (Arts 87 EC and 88 EC; Council Regulation No 659/1999, Art.
   1(b)(v)) (see paras 251, 253, 257)

   17.                     State aid - Administrative procedure - Right of
   the parties concerned to submit their comments (Art. 88 EC; Council
   Regulation No 659/1999, Art. 6(1)) (see paras 266-279)

   18.                     Procedure - Intervention - Application to
   support the form of order sought by one of the parties (Statute of the
   Court of Justice, Art. 40, fourth para.; Rules of Procedure of the
   Court of First Instance, Art. 116(3)) (see paras 301-303)

   19.                     State aid - Examination by the Commission -
   Examination procedure prior to the entry into force of Regulation No
   659/1999 - Not subject to specific time-limits - Limit - Compliance
   with requirements of legal certainty - Obligation to conclude the
   preliminary examination undertaken following a complaint within a
   reasonable time (Art. 88 EC; Council Regulation No 659/1999) (see paras
   305-315)

   20.                     State aid - Recovery of unlawful aid - Aid
   granted in breach of the procedural rules of Article 88 EC - Possible
   legitimate expectation of the beneficiaries - Protection - Conditions
   and limits (Art. 88(2), first para., EC) (see paras 316-320)

   21.                     State aid - Planned aid - Examination by the
   Commission - Preliminary review and main review - Duty to act within a
   reasonable time (Art. 88(2) and (3) EC) (see paras 339-344, 349)

   22.                     State aid - Recovery of unlawful aid - Breach
   of principle of proportionality - None (Art. 88(2), first para., EC)
   (see paras 374-377)

   Re:

   APPLICATION in Cases T-230/01 and T-267/01 for annulment of Commission
   Decision 2002/892/EC of 11 July 2001 on the State aid scheme applied by
   Spain to certain newly established firms in Álava (OJ 2002 L 314,
   p. 1); application in Cases T-231/01 and T-268/01 for annulment of
   Commission Decision 2002/806/EC of 11 July 2001 on the State aid scheme
   applied by Spain to certain newly established firms in Vizcaya (OJ 2002
   L 279, p. 35), and application in Cases T-232/01 and T-269/01 for
   annulment of Commission Decision 2002/540/EC of 11 July 2001 on the
   State aid scheme applied by Spain to certain newly established firms in
   Guipúzcoa (OJ 2002 L 174, p. 31).

   Operative part

   The Court:

   1.

   Joins Cases T-230/01 to T-231/01, T-232/01, T-267/01, T-268/01 and
   T-269/01 for the purposes of judgment;

   2.

   Dismisses the actions;

   3.

   In Cases T-230/01 to T-232/01:

   -        orders the Territorio Histórico de Álava - Diputación Foral de
   Álava, the Territorio Histórico de Vizcaya - Diputación Foral de
   Vizcaya, the Territorio Histórico de Guipúzcoa - Diputación Foral de
   Guipúzcoa and the Comunidad autónoma del País Vasco - Gobierno Vasco to
   each bear their own costs and to pay the costs of the Commission and
   the Comunidad autónoma de La Rioja;

   -        orders the Confederación Empresarial Vasca (Confebask), the
   Cámara Oficial de Comercio e Industria de Álava, the Cámara Oficial de
   Comercio, Industria y Navegación de Vizcaya and the Cámara Oficial de
   Comercio, Industria y Navegación de Guipúzcoa to each bear their own
   costs;

   4.

   In Cases T-267/01 to T-269/01 orders Confebask to bear its own costs
   and to pay the costs of the Commission and the Comunidad autónoma de La
   Rioja.