The EU Court of Justice states that a measure granting a tax concession by public authorities to an undertaking constitutes State aid although it does not involve a transfer of State resources (FFSA)

Case T-106/95 Fédération Française des Sociétés d'Assurances (FFSA) and Others v Commission of the European Communities* 1. A judgment of the Community judicature which merely confirms the law which was in principle known to the applicant when it brought its action cannot be regarded as a new matter allowing a fresh plea to be raised. 2. It is clear from Article 90(3) of the Treaty and from the entire scheme of that article that the Commission's power of supervision vis-à-vis Member States liable for infringing the rules of the Treaty necessarily entails the exercise of a discretion on that institution's part. That discretion is notably wider in relation to compliance by Member States with the competition rules because, in the first place, Article 90(2) requires the Commission to