Order of the Court of First Instance (Third Chamber) of 27 February 2007 - SP Entertainment Development v Commission (Case T-44/05) State aid - Actionable measure - Inadmissibility Actions for annulment - Actionable measures -Meaning - Measures producing binding legal effects (Arts 88(2) EC and 230 EC) (see paras 19-22, 25) Re: APPLICATION for annulment of the decision contained in a letter from the Commission of 20 October 2004 concerning the recovery of State aid granted by the German authorities to Space Park Development GmbH & Co. KG. Operative part The Court: Dismisses the action as inadmissible; Orders the applicant, SP Entertainment Development GmbH, to pay all the costs.