On 7 November 2019, the Court of Justice of the European Union (the “ECJ”) delivered a judgment on a request for a preliminary ruling by the Spanish Supreme Court. The request was made in proceedings between several hydroelectricity producers and the Spanish authorities, with regard to the lawfulness of a Spanish tax on the use of inland waters for the production of electricity (the “inland waters tax”). The referring Court asked, inter alia, whether the inland waters tax constitutes State aid within the
The EU Court of Justice provides further guidance on the selectivity assessment of environmental taxes in the framework of national autonomous communities (UNESA)
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