T-308/00
- Súd
- Všeobecný súd Európskej únie
- IČS
- 62000TN0308
- Zdroj
- eur-lex.europa.eu ↗
C 335/48 EN Official Journal of the European Communities 25.11.2000
By the contested decision that application was rejected on the Pleas in law and main arguments ground that the fourth paragraph of Article 80 of the Staff Regulations was not applicable, since it refers solely to the In Article 1 of the contested decision the Commission finds death of the official’s spouse and the pension scheme of that the application of certain tax provisions in the former officials does not provide for an orphan’s pension in the case German Zonenrandförderungsgesetz (Law on the Promotion of the death of a cohabitee. of Zone Boundary Areas, ZRFG), namely special write-offs and tax-free reserves, taken advantage of in the past by the By the present action, the applicant claims that her daughter’s applicant, is incompatible with the common market. status as an acknowledged child and an orphan must mean that she is entitled to the orphan’s pension on the same In its application, the applicant complains that: conditions as when that pension is awarded to the orphaned children of married parents. — the Commission did not classify the tax measures taken advantage of by the applicant as general provisions of tax She observes that it follows from Article 8 of the European law (to be dealt with under Article 67 CS, if at all) but as Convention on Human Rights and from the principle of the aid within the meaning of Article 4(c) CS; unicity of the civil status of persons that the Commission is bound to have regard to all aspects of the child’s personal — the Commission failed to apply Article 95 CS to the tax status, and in particular to recognise the legal effects attaching measures at issue — if they were aid — by granting thereto. retrospective approval;
— the Commission assessed the making of special write-offs Furthermore, the Commission has acted in breach of the on the acquisition of investment assets for the sectors of principle of equal treatment and non-discrimination. the applicant’s business which do not serve the pro- duction of ECSC products under Article 4(c) CS and not under the EC Treaty;
— the Commission did not recognise that the making of special write-offs on environment protection investments under Paragraph 3 of the ZRFG up to 31 December 1990 had the same conditions and financial consequences as the making of special write-offs on environment protec- Action brought on 21 September 2000 by Salzgitter AG tion investments under Paragraph 7d of the Einkommen- against the Commission of the European Communities steuergesetz (Law on Income Tax), which is a general provision of tax law applicable in the entire territory of (Case T-308/00) Germany;
— the Commission failed to state, in a form in compliance (2000/C 335/92) with the requirements of the Treaty, the reasons for which it does not regard the making of special write-offs on environment protection investments in the period (Language of the case: German) after 1 January 1991 as capable of approval;
— the Commission used as a basis for ascertaining the An action against the Commission of the European Communi- amount of aid objected to, with respect to interest, ties was brought before the Court of First Instance of the not the actual liquidity and interest situation of the European Communities on 21 September 2000 by Salzgitter undertaking but a rate of interest determined by it in AG, of Salzgitter, Germany, represented by Jochim Sedemund, the abstract without taking account of the individual Rechtsanwalt, of Freshfields Bruckhaus Deringer, Berlin. circumstances of the undertaking;
The applicant claims that the Court should: — the Commission, in breach of the general legal principle of legal certainty, also included in the scope of its decision — annul Commission Decision C(2000) 1963 fin. of 28 June the making of special write-offs which occurred in a 2000 on State aid from Germany in favour of Salzgitter period which, applying Article 15 of Council Regulation AG, Preussag Stahl AG and the subsidiaries of the group (EC) No 659/1999 (1) (ten-year period) by analogy, is no in the iron and steel industry, now Salzgitter AG — Stahl longer subject to recovery. und Technologie (SAG); (1) Council Regulation (EC) No 659/1999 of 22 March 1999 laying — order the Commission to pay the costs; down detailed rules for the application of Article 93 of the EC Treaty (OJ L 83 of 27.3.1999, p. 1). — order the Commission to give the applicant access to all procedural documents under Article 23 of the ECSC Statute of the Court of Justice.