Judgment of the Court (Third Chamber) of 9 June 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-465/09 P and C-468/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-466/09 P and C-469/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-467/09 P and C-470/09 P) v European Commission.#Appeals - State aid - Action for annulment - Decision initiating the formal investigation procedure under Article 88(2) EC - Subsequent final decisions finding that State aid schemes implemented by Spain in 1993 for certain newly established firms in Álava, Vizcaya and Guipúzcoa were not compatible with the common market - Corporation tax exemptions - Lis pendens - Concept of 'authorised aid' - Legitimate expectations - Compliance with a reasonable time-limit - No notification.#Joined cases C-465/09 P to C-470/09 P.

Subject of the case

Re:

Appeal against the judgment of the Court of First Instance (Fifth Chamber, Extended Composition) of 9 September 2009 in Cases T‑30/01 to T‑32/01 and T‑86/02 to T‑88/02 Diputación Foral de Álava and Others v Commission , by which that court held, in Cases T‑30/01 to T‑32/01, that there was no longer any need to adjudicate on an application for annulment of the Commission Decision of 28 November 2000 to initiate the procedure under Article 88(2) EC in relation to the tax advantages in the form of corporation tax exemption for certain newly established firms granted by provisions adopted by the Diputación Foral de Álava, the Diputación Foral de Guipúzcoa and the Diputación Foral de Vizcaya, in the form of corporation tax exemption for certain newly established firms and, in Cases T‑86/02 to T‑88/02, dismissed an application for annulment of Commission Decisions 2003/28/EC, 2003/86/EC and 2003/192/EC of 20 December 2001 on a State aid scheme in the form of corporation tax exemption implemented by Spain in 1993 for certain newly established firms in Álava (T‑86/02), Vizcaya (T‑87/02) and Guipúzcoa (T‑88/02) (OJ 2003 L 17, p. 20, OJ 2003 L 40, p. 11, and OJ 2003 L 77, p. 1, respectively).

Operative part

Operative part

The Court:

1. Dismisses the appeals;

2. Orders the Territorio Histórico de Vizcaya – Diputación Foral de Vizcaya, the Territorio Histórico de Álava – Diputación Foral de Álava and the Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa to pay in equal shares the costs relating to the present appeals;

3. Orders the Kingdom of Spain to bear its own costs.