Judgments (Information) nº T-69/06 of Court of First Instance of the European Communities, December 12, 2007

• Resolution Date: December 12, 2007
• Issuing Organization: Court of First Instance of the European Communities
• Decision Number: T-69/06

Judgment of the Court of First Instance (Second Chamber, Extended Composition) of 12 December 2007 – Ireland and Others v Commission

(Joined Cases T-50/06, T-56/06, T-60/06, T-62/06 and T-69/06)

State aid – Directive 92/81/EEC – Excise duty on mineral oils – Mineral oils used as fuel for the production of alumina – Exemption granted by the French, Irish and Italian authorities – New aid – Existing aid – Duty to state reasons – Finding of the Court of its own motion

State aid – Commission decision finding aid to be incompatible with the common market – Decision concerning an exemption from excise duty authorised by the Council on a proposal from the Commission in accordance with Directive 92/81 – No examination of possible classification as existing aid – Lack of reasoning (Arts 88(1) and (2) EC and 253 EC; Council Regulation No 659/1999, Art. 1(b)(v); Council Directive 92/81, Art. 8(4)) (see paras 52-64) Re:

ACTIONS for annulment of Commission Decision 2006/323/EC of 7 December 2005 on the exemption from excise duty on mineral oils used as fuel for alumina production in the Gardanne region, the Shannon region and Sardinia, implemented by France, Ireland and Italy respectively (OJ 2006 L 119, p. 12).

Operative part

The Court:

1. Joins Cases T‑50/06, T‑56/06, T‑60/06, T‑62/06 and T-69/06 for the...