On July 28 the Court of Justice of the European Union is to announce its judgement on the actions for annulment of joined proceedings C-474/09 P to C-476/09 P against Decisions of the Commission concerning the framework of state aid applied by Spain (Basque Historical Territories) to some start-ups (known as "mini tax holidays") and joined proceedings C‑471/09 P to C‑473/09 P concerning the framework of state aid to companies in the form of a 45% tax credit on investment, the hearings for which took place at the headquarters of the Court in Luxembourg on May 10 last.

The closest precedent for the new judgement is that announced on June 9 concerning tax holidays, in which the Court overruled entirely the actions for annulment brought by the Foral Deputations.