10.11.2014 EN Official Journal of the European Union C 395/15

3) Orders the European Commission to pay the costs of the Kingdom of and to bear its own costs of both the proceedings at first instance and of the present appeal proceedings.

(1) OJ C 178, 22.6.2013.

Judgment of the Court (First Chamber) of 4 September 2014 — Kingdom of Spain v European Commission (Case C-197/13 P) (1) (Appeal — Cohesion fund — Reduction of the financial assistance — Adoption of the decision by the European Commission — Existence of a time-limit — Failure to comply with the time-limit — Consequences) (2014/C 395/17) Language of the case: Spanish

Parties Appellant: Kingdom of Spain (represented by: A. Rubio González, acting as Agent)

Other party to the proceedings: European Commission (represented by: S. Pardo Quintillán and D. Recchia, acting as Agents)

Operative part of the judgment The Court:

1) Sets aside the judgment of the General Court of the European Union in Spain v Commission (T-540/10, EU:T:2013:47);

2) Annuls Commission Decision C(2010) 6154 of 13 September 2010 reducing the assistance granted from the Cohesion Fund to the stages of projects entitled ‘High Speed Line Madrid-Zaragoza--French border. Section Lleida- (Platform). Subsection IX-A’ (CCI No 2001.ES.16.C.PT.005), ‘High Speed Line Madrid-Zaragoza-Barcelona-French border. Section Lleida- Martorell (Platform). Subsection X-B (Avinyonet del Penedés-Sant Sadurní d’)’ (CCI No 2001.ES.16.C.PT.008), ‘High Speed Line Madrid-Zaragoza-Barcelona-French border. Section Lleida-Martorell (Platform). Subsections XI-A and XI-B (Sant Sadurní d’Anoia-Gelida)’ (CCI No 2001.ES.16.C.PT.009), ‘High Speed Line Madrid-Zaragoza-Barcelona-French border. Section Lleida- Martorell (Platform). Subsection IX-C’ (CCI No 2001.ES.16.C.PT.010);

3) Orders the European Commission to pay the costs of the Kingdom of Spain and to bear its own costs of both the proceedings at first instance and the present appeal proceedings.

(1) OJ C 178, 22.6.2013.

Judgment of the Court (Third Chamber) of 4 September 2014 — European Commission v Federal Republic of Germany (Case C-211/13) (1) (Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Taxation of inheritances and gifts — National legislation providing for a higher tax-free allowance where the deceased, at the time of death, the donor or beneficiary resided on the territory of the Member State — Subject-matter of the action for annulment — Restriction — Justification) (2014/C 395/18) Language of the case: German

Parties Applicant: European Commission (represented by: W. Mölls and W. Roels, acting as Agents)

Defendant: Federal Republic of Germany (represented by: T. Henze and A. Wiedmann, acting as Agents)