Telefónica SA v Commission
A regulatory act entails implementing measures, so that it cannot be challenged without showing individual concern, if it requires national measures to give effect to it, even if they are mechanical.
Facts
The Commission decided that a Spanish tax scheme, which allowed companies to amortise goodwill on acquiring shares in foreign companies, was unlawful state aid, and ordered Spain to recover the aid. Telefónica, which had benefited from the scheme, sought the annulment of the decision, arguing that it was a regulatory act which did not entail implementing measures, so it did not need to show individual concern.
Legal principle
The Court of Justice held that the action was inadmissible. Whether a regulatory act entails implementing measures must be assessed by reference to the position of the person pleading the right to bring proceedings, and it does not matter whether the implementing measures are mechanical. The decision required the Spanish authorities to adopt tax measures to recover the aid from beneficiaries such as Telefónica, which Telefónica could challenge in the Spanish courts, which could then refer the question of validity to the Court of Justice. The decision therefore entailed implementing measures.
Related cases on Judicial review and actions against EU institutions
- Aktien-Zuckerfabrik Schöppenstedt v Council Case 5/71, [1971] ECR 975
- Codorníu SA v Council Case C-309/89, [1994] ECR I-1853
- Commission v France (Fishery products) Case C-304/02, [2005] ECR I-6263
- Commission v Jégo-Quéré & Cie SA Case C-263/02 P, [2004] ECR I-3425
- Germany v European Parliament and Council (Tobacco Advertising) Case C-376/98, [2000] ECR I-8419
- Inuit Tapiriit Kanatami v European Parliament and Council Case C-583/11 P, EU:C:2013:625
- Laboratoires Pharmaceutiques Bergaderm SA v Commission Case C-352/98 P, [2000] ECR I-5291
- Meroni & Co, Industrie Metallurgiche SAS v High Authority Case 9/56, [1957 and 1958] ECR 133
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