Order of the General Court (First Chamber) of 13 April 2010 -
   Diputación Foral de Álava and Others v Commission

   (Joined Cases T-529/08 to T-531/08)

   Application for annulment - State aid - Tax advantages - Recovery of
   State aid declared unlawful - Application of compound interest scheme -
   Confirmatory act - Inadmissibility

   Actions for annulment - Action against a decision confirming an earlier
   decision not challenged within the time-limits - Inadmissibility -
   Meaning of confirmatory decision - Decision adopted following a
   re-examination of the earlier decision and on the basis of new factors
   - Not included (Art. 230 EC) (see paras 28-30)

   Re:

   APPLICATION for annulment of the Commission's letter of 2 October 2008,
   informing the applicants that it was necessary to apply compound
   interest in the context of the recovery of State aid declared unlawful
   by Commission Decisions 2002/820/EC, 2002/894/EC and 2003/27/EC of 11
   July 2001 on the State aid scheme implemented by Spain for firms in
   respectively Álava, Guipúzcoa and Vizcaya in the form of a tax credit
   amounting to 45% of investments (respectively, OJ 2002 L 296, p. 1, OJ
   2002 L 314, p. 26, and OJ 2003 L 17, p. 1), and Commission Decisions
   2002/892/EC, 2002/540/EC and 2002/806/EC of 11 July 2001 on the State
   aid scheme applied by Spain to certain newly established firms in
   respectively Álava, Guipúzcoa and Vizcaya (respectively, OJ 2002 L 314,
   p. 1, OJ 2002 L 174, p. 31 and OJ 2002 L 279, p. 35), which were upheld
   by the judgments of the General Court 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
   Others v Commission [2009] ECR II-3029; and judgment of 9 September
   2009 in Joined Cases T-230/01 and T-267/01 to T-269/01 Diputación Foral
   de Álava and Others v Commission , not published in the ECR.

   Operative part

   1.

   The actions are dismissed as inadmissible.

   2.

   Territorio Histórico de Álava - Diputación Foral de Álava, Territorio
   Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa and Territorio
   Histórico de Vizcaya - Diputación Foral de Vizcaya are ordered each to
   bear their own costs and pay the costs incurred by the European
   Commission.