Brussels, 28/07/2011 (Agence Europe) - With a ruling on 28 July, the European Court of Justice dismisses appeals by the historic Basque territories of Alava, Gulpuzcoa and Vizcaya against judgments of the General Court on 9 September 2009, which confirmed a decision by the Commission stipulating that certain tax relief measures granted from 1993 in the three territories were incompatible with the single market. These measures included reduction in the corporate tax base to the benefit of newly created companies and 45% tax credits on certain investment. The Court considers that the conduct of the Commission in relation to the 1988 and 1993 tax schemes could not enable the appellants to have a legitimate expectation that the measures at issue providing for 45% tax credits and reductions in the tax base were lawful. Furthermore, the Court states, the General Court did not disregard the right to a fair hearing and the procedural rules relating to the taking of evidence. As regards the length of the preliminary investigation procedures followed in relation to the two types of tax measures at issue, the Court rejects the argument that the length of the procedure was excessive and contrary to the principles of legal certainty and sound administration. The judgment follows a first ruling on 9 June (see EUROPE 10396) on the same aid measures. (F.G./transl.jl)