«(State aid – Tax regime – Existing aid – Decision to initiate the procedure under Article 88(2) EC – Legal effects – None – Inadmissibility)»

1.. Actions for annulment – Actionable measures – Definition – Measures producing binding legal effects – Intermediate measures having independent legal effects in State aid matters – Admissibility (Arts 88 EC and 230 EC)

2.. State aid – Commission decision to initiate a formal examination procedure in respect of a State measure provisionally classified as existing aid – Effects – Whether legal certainty undermined having regard to the existence of previous Commission decisions holding that there was no aid – Not so undermined (Art. 88(2) and (3) EC; Council Regulation No 659/1999, Art. 7(2))

3.. Community law – Principles – Right to bring an action – Submission to the Community judicature for review of a decision to open the formal examination procedure in relation to a State measure provisionally classified as existing aid – Inadmissible (Art. 88(2) EC)

ORDER OF THE COURT OF FIRST INSTANCE (Second Chamber, Extended Composition) 2 June 2003 (1)

((State aid – Tax regime – Existing aid – Decision to initiate the procedure under Article 88(2) EC – Legal effects – None – Inadmissibility))

In Case T-276/02,

applicant,

v

defendant,

APPLICATION for annulment of the Commission decision of 27 February 2002 to initiate the procedure laid down in Article 88(2) EC in respect of Belgian provisions concerning coordination centres,

THE COURT OF FIRST INSTANCE OF THE EUROPEAN COMMUNITIES (Second Chamber, Extended Composition),

composed of: N.J. Forwood, President, J. Pirrung, P. Mengozzi, A.W.H. Meij and M. Vilaras, Judges,

Registrar: H. Jung,

makes the following

Community provisions

... (v) aid which is deemed to be an existing aid because it can be established that at the time it was put into effect it did not constitute an aid, and subsequently became an aid due to the evolution of the common market and without having been altered by the Member State. Where certain measures become aid following the liberalisation of an activity by Community law, such measures shall not be considered as existing aid after the date fixed for liberalisation;

...

National provisions concerning the coordination centres

Arguments of the parties

Findings of the Court

On those grounds,

THE COURT OF FIRST INSTANCE (Second Chamber, Extended Composition),

hereby:

Luxembourg, 2 June 2003.

H. Jung

N.J. Forwood

Registrar

President