Judgment of the Court of First Instance (Second Chamber) of 12 September 2007.#Koninklijke Friesland Foods NV v Commission of the European Communities.#State aid - Tax scheme of aid implemented by the Netherlands - International financing activities of groups of companies - Decision declaring the aid scheme to be incompatible with the common market - Transitional provision - Protection of legitimate expectations - Principle of equal treatment - Admissibility - Legal interest in bringing proceedings.#Case T-348/03.

Subject of the case

Re:

ACTION for annulment of Article 2 of Commission Decision 2003/515/EC of 17 February 2003 on the State aid implemented by the Netherlands for international financing activities (OJ 2003 L 180, p. 52) in so far as it excludes from the transitional scheme those operators who, as at 11 July 2001, had lodged a request with the Netherlands tax authority for application of the aid scheme in question but whose request had not yet been determined by that date.

Operative part

Operative part

The Court:

1. Annuls Article 2 of Commission Decision 2003/515/EC of 17 February 2003 on the State aid implemented by the Netherlands for international financing activities in so far as it excludes from the transitional scheme which it lays down those operators who, as at 11 July 2001, had lodged a request with the Netherlands tax authority for application of the aid scheme in question but whose request had not yet been determined by that date;

2. Orders the Commission to pay all the costs.