Judgment of the Court (Third Chamber) of 28 July 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-471/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-472/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-473/09 P) v European Commission.#Appeal - State aid - Action for annulment - Commission Decisions on State aid schemes implemented by Spain for firms in the provinces of Vizcaya, Álava and Guipúzcoa - Tax credit amounting to 45% of investments - Legitimate expectations - Principle of proportionality - Principles of legal certainty and good administration - Action within a reasonable time - Failure to notify.#Joined cases C-471/09 P to C-473/09 P.

Subject of the case

Re:

Appeals brought against the judgment of the Court of First Instance (Fifth Chamber, Extended Composition) of 9 September 2009 in Joined Cases T‑227/01 to T‑229/01, T‑265/01, T‑266/01 and T‑270/01 Diputación Foral de Álava and Gobierno Vasco and Others v Commission , whereby that court dismissed, in Cases T‑227/01 and T‑265/01, an application for annulment of Commission Decision 2002/820/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Álava in the form of a tax credit amounting to 45% of investments (OJ 2002 L 296, p. 1), in Cases T‑228/01 and T‑266/01, an application for annulment of Commission Decision 2003/27/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Vizcaya in the form of a tax credit amounting to 45% of investments (OJ 2003 L 17, p. 1) and, in Cases T‑229/01 and T‑270/01, an application for annulment of Commission Decision 2002/894/EC of 11 July 2001 on State aid schemes implemented by Spain for firms in the province of Guipúzcoa in the form of a tax credit amounting to 45% of investments (OJ 2002 L 314, p. 26).

Operative part

Operative part

The Court:

1. Dismisses the main appeals and the cross-appeals;

2. Orders the Territorio Histórico de Vizcaya – Diputación Foral de Vizcaya, the Territorio Histórico de Álava – Diputación Foral de Álava, the Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa, the Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, the Cámara Oficial de Comercio e Industria de Álava and the Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa to pay in equal shares the costs relating to the appeals;

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