EuGH · C-176/06

Subject of the case Operative part Subject of the case Re: Appeal against the judgment of the Court of First Instance (Fourth Chamber) of 26 January 2006 in Case T-92/02 Stadtwerke Schwäbisch Hall GmbH and Others v Commission in which the Court dismissed the action seeking annulment of Commission Decision C(2001) 3967 final of 11 December 2001 declaring that the German tax exemption scheme applied to the reserves established by nuclear power stations for the purpose of disposal of their radioactive waste and the permanent closure of their plants does not constitute State aid as referred to in Article 87(1) EC – Obligation of the Commission to initiate the inter partes procedure provided for in Article 88(2) EC where there are difficulties of assessment or doubts The Court: 1. Operative part Operative part Annuls the judgment of the Court of First Instance of the European Communities of 26 January 2006 in Case T-92/02 Stadtwerke Schwäbisch Hall GmbH and Others v Commission . 2. Dismisses as inadmissible the action brought by Stadtwerke Schwäbisch Hall GmbH, Stadtwerke Tübingen GmbH and Stadtwerke Uelzen GmbH before the Court of First Instance of the European Communities seeking annulment of Commission Decision C(2001) 3967 final of 11 December 2001 declaring that the German tax exemption scheme applied to the reserves established by the operators of nuclear power stations for the purpose of the safe disposal of their radioactive waste and the permanent closure of their plants does not constitute State aid as referred to in Article 87(1) EC. 3. Orders Stadtwerke Schwäbisch Hall GmbH, Stadtwerke Tübingen GmbH and Stadtwerke Uelzen GmbH to pay the costs of the two sets of proceedings.