The EU General Court annuls Commission’s decision finding Spain’s tax lease system to constitute illegal State aid (Spanish Tax Lease)

The Spanish tax lease case: Identifying the beneficiary under the selectivity test in Fiscal aid schemes* In its judgment of 17 December 2015, Spain a.o./Commission the General Court once again annulled a Commission decision dealing with a fiscal State aid scheme on the grounds that the Commission did not sufficiently establish that the scheme in question conferred a selective advantage to its beneficiaries. Strikingly, the General Court’s judgment was very much inspired by two of its previous judgments – albeit in another composition – in the cases Autogrill España and Banco Santander. In those cases, the General Court found that for the condition of selectivity to be satisfied, a category of undertakings which are exclusively favoured by the measure at issue must be identified in all

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • European Court of Justice (Luxembourg)

Quotation

Sébastien Thomas, The EU General Court annuls Commission’s decision finding Spain’s tax lease system to constitute illegal State aid (Spanish Tax Lease), 17 December 2015, e-Competitions Tax rulings, Art. N° 80002

Visites 180

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues