Judgment of the Court (Sixth Chamber) of 1 March 2012 — Commission v Greece (Case C-354/10)

Failure to fulfil obligations — State aid — Tax-exempt reserve fund — Incompatibility with the common market — Recovery — Failure to execute

1. Procedure — Rules on languages — Production of procedural documents in a language other than that of the case — Conditions for admissibility (Rules of Procedure of the Court of Justice, Art. 29(2)(a)(3) (see paras 33, 34)

2. State aid — Recovery of unlawful aid — Obligation — Duty to execute, immediately and effectively, the Commission’s decision (Arts 108(2) TFEU and 288 TFEU; Council Regulation 659/1999, Art. 14(3)) (see paras 56-61, 65)

3. Actions for failure to fulfil obligations — Failure to comply with a Commission decision concerning State aid — Defences — Absolute impossibility of implementation — Criteria for assessment — Difficulties in implementing — Duty of the Commission and the Member State to work together in seeking a solution consistent with the Treaty (Arts 4(3) TFEU and 108(2) TFEU) (see paras 68-70, 73)

4. State aid — Recovery of unlawful aid — Application of national law — Conditions — Putting in hand a procedure ensuring immediate, effective execution of the Commission’s decision (Arts 108(2) TFEU and 288 TFEU; Council Regulation No 659/1999, Art. 14(3) (see paras 75, 77)

Re:

Operative part

The Court:

1.Declares that, by failing to adopt, within the period prescribed, all the measures necessary for recovery, in accordance with Article 1(1) of Commission Decision 2008/723/EC of 18 July 2007 on State aid C 37/05 (ex NN 11/04) implemented by Greece — tax-exempt reserve fund, of the aid held unlawful and incompatible with the internal market, excepting the aid referred to in Article 1(2) and Articles 2 and 3 of that decision, the Hellenic Republic has failed to fulfil its obligations under Articles 4 to 6 of that decision;

2.Orders the Hellenic Republic to pay the costs.