The EU General Court annuls Commission’s decision finding Spain’s tax lease system to constitute illegal State aid (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)

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

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  • European Court of Justice (Luxembourg)

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Sébastien Thomas, The EU General Court annuls Commission’s decision finding Spain’s tax lease system to constitute illegal State aid (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión), 17 December 2015, e-Competitions Tax rulings, Art. N° 80002

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