Judgment_paragraph 41 · Waterleiding Maatschappij "Noord-West Brabant" NV v Commission of the European Communities (T-188/95)

41The Netherlands Government observes that the applicant's interest lies in the abolition not of the relief established by the WBM but of the taxes on waste and groundwater provided for therein. It points out that the applicant itself states that it is significantly affected by the tax on waste, since water distribution undertakings produce large quantities of purifiable sludges that are subject to the waste tax. Referring to Case T-138/89 NBV and NVB ν Commission [1992] ECR II-2181, paragraph 33, and Case T-443/93 Casillo Grani ν Commission [1995] ECR II-1375, paragraph 7, and Case C-19/93 P Rendo and Others ν Commission [1995] ECR I-3319, paragraphs 12 to 16, the Netherlands Government maintains that the applicant has no interest in bringing an action. First, it is not a competitor of the beneficiaries of the aid, so that any annulment of the contested decision would not affect its competitive position. Secondly, such annulment would not affect its position as a taxpayer under the WBM, since it would remain liable to the taxes introduced by that law.

Waterleiding Maatschappij "Noord-West Brabant" NV v Commission of the European Communities (T-188/95)

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