Judgment of the Court (Sixth Chamber) of 21 December 2011 - Iride, formerly Azienda Mediterranea Gas e Acqua v Commission (Case C-329/09 P) Appeal - State aid - Aid granted to public utilities - Tax exemptions - Decision declaring the aid scheme incompatible with the common market - Action for annulment - Admissibility - Standing - Legal interest in bringing proceedings 1. Appeals - Grounds - Mistaken assessment of the facts - Inadmissibility - Review by the Court of the assessment of the facts and evidence - Possible only where the clear sense of the evidence has been distorted (Art. 225 EC; Statute of the Court of Justice, Art. 58, first para.) (see paras 34-36) 2. Appeals - Classification of an application made by the respondent seeking only the replacement of grounds - Application inadmissible if there is no legal interest in bringing proceedings (see para. 50) Re: Appeal brought against the judgment of the Court of First Instance (Eighth Chamber, Extended Composition) of 11 June 2009 in Case T-300/02 AMGA v Commission , by which that court rejected as inadmissible an application for annulment of Articles 2 and 3 of Commission Decision 2003/193/EC of 5 June 2002 on State aid granted by Italy in the form of tax exemptions and subsidised loans to public utilities with a majority public capital holding (OJ 2003 L 77, p. 21). Operative part The Court: 1. Dismisses the appeal; 2. Orders Iride SpA to pay the costs of the appeal proceedings; 3. Orders the European Commission to pay the costs relating to the request for replacement of grounds.