Order of the Court (Ninth Chamber) of 15 January 2015

Data

Court: Court of Justice

Case date: 15 januari 2015

Verdict

Order of the Court (Ninth Chamber) of 15 January 2015 —

Banco Bilbao Vizcaya Argentaria and Telefónica v Commission

(Joined Cases C‑587/13 P and C‑588/13 P)⁽¹⁾

"Appeal - Aid scheme provided for under Spanish tax legislation - Corporate tax provision which enables undertakings established in Spanish territory to write off the goodwill resulting from the acquisition of a shareholding in undertakings which are not established in that territory - Decision declaring the State aid scheme incompatible with the internal market"

1. Actions for annulmentNatural or legal personsMeasures of direct and individual concern to themWhether individually affected by an act of a general natureConditionsCommission decision prohibiting a sectoral aid schemeAction brought by an actual beneficiary of that scheme at the time of adoption of the decision, but which is not subject to an obligation to repayInadmissibility (Art. 263, fourth para., TFEU) (see paras 40-43, 51, 52, 54, 60-62)

2. Actions for annulmentNatural or legal personsRegulatory acts including implementing measuresCommission decision declaring a sectoral aid scheme incompatible with the internal marketInadmissibility of the action brought before the EU judicatureRight to effective judicial protectionObligation to use internal means of redress to challenge such measures (Arts 19 TEU; Art. 263, fourth para., TFEU, 267 TFEU and 288, fourth para., TFEU) (see paras 46, 48, 49, 65)

3. AppealsGroundsMistaken assessment of the factsInadmissibilityReview by the Court of Justice of the assessment of the facts put before the General CourtPossible only where the clear sense of the evidence has been distorted (Art. 256(1) TFEU; Statute of the Court of Justice, Art. 58, first para.) (see para. 58)

Operative part

1. The appeals are dismissed.

2. Banco Bilbao Vizcaya Argentaria SA and Telefónica SA are ordered to pay the costs.