Order of the General Court (Eighth Chamber) of 21 March 2012 -- Ebro
   Foods v Commission

   (Case T-234/10)

   Action for annulment -- State aid -- Aid scheme allowing the tax
   amortisation of financial goodwill for foreign shareholding
   acquisitions -- Decision declaring the aid scheme incompatible with the
   common market and not ordering the recovery of the aid -- No individual
   concern -- Inadmissibility

   1.                     Actions for annulment -- Natural or legal
   persons -- Measures of direct and individual concern to them --
   Commission decision prohibiting a sectoral aid scheme -- Action by an
   undertaking having benefited from an individual aid granted under that
   scheme but not subject to a repayment obligation -- Inadmissibility
   (Art. 263, fourth para., TFEU) (see paras 22-23, 27)

   2.                     Actions for annulment -- Natural or legal
   persons -- Measures of direct and individual concern to them --
   Individual concern -- Assessment at the time the action was brought
   (Art. 263, fourth para., TFEU) (see para. 30)

   3.                     Actions for annulment -- Natural or legal
   persons -- Measures of direct and individual concern to them --
   Commission decision prohibiting a sectoral aid scheme -- Individual
   concern -- Criteria -- Person belonging to a closed circle of persons
   -- Capacity as party to the administrative procedure -- No clearly
   defined position as a negotiator -- Inadmissibility (Art. 263, fourth
   para., TFEU) (see paras 31, 33-35)

   Re:

   APPLICATION for annulment of Article 1(1) of Commission Decision
   2011/5/EC of 28 October 2009 on the tax amortisation of financial
   goodwill for foreign shareholding acquisitions C 45/07 (ex NN 51/07, ex
   CP 9/07) implemented by Spain (OJ 2011 L 7, p. 48).

   Operative part

   1.

   The action is dismissed.

   2.

   Ebro Foods, SA is ordered to pay the costs.