Judgment of the Court (Third Chamber) of 28 July 2011.#Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya (C-474/09 P), Territorio Histórico de Álava - Diputación Foral de Álava (C-475/09 P) and Territorio Histórico de Guipúzcoa - Diputación Foral de Guipúzcoa (C-476/09 P) v European Commission.#Appeal - State aid - Actions for annulment - Decisions of the Commission concerning the State aid schemes implemented by Spain in favour of undertakings in the provinces of Vizcaya, Álava and Guipúzcoa - Reductions in the tax base for certain newly-created undertakings - Legitimate expectations - Principles of legal certainty and sound administration - Compliance with a reasonable time-limit - Lack of notification.#Joined cases C-474/09 P to C-476/09 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 Joined Cases T‑230/01 to T‑232/01 and T‑267/01 to T‑269/01 Diputación Foral de Álava and Gobierno Vasco and Others v Commission , by which that court dismissed, in Cases T‑230/01 and T‑267/01 an application for annulment of Commission Decision 2002/892/EC of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms in Álava (OJ 2002 L 314, p. 1), in Cases T‑231/01 and T‑268/01 an application for annulment of Commission Decision 2002/806/EC of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms in Vizcaya (OJ 2002 L 279, p. 35), and in Cases T‑232/01 and T‑269/01, an application for annulment of Commission Decision 2002/540/EC of 11 July 2001 on the State aid scheme applied by Spain to certain newly established firms in Guipúzcoa (OJ 2002 L 174, p. 31).

Operative part

Operative part

The Court:

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

2. Orders Territorio Histórico de Vizcaya – Diputación Foral de Vizcaya, Territorio Histórico de Álava – Diputación Foral de Álava, Territorio Histórico de Guipúzcoa – Diputación Foral de Guipúzcoa, Cámara Oficial de Comercio, Industria y Navegación de Vizcaya, Cámara Oficial de Comercio e Industria de Álava, Cámara Oficial de Comercio, Industria y Navegación de Guipúzcoa each to pay an equal share of the costs of the present appeals;

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