Introduction On 2 February 2023, the Court of justice, in case C649/20 P, Spain and Others v European Commission, clarified the extent to which public authorities can implement general measures without in practice favouring any undertaking. The exercise of administrative discretion can turn a general measure into selective. The Court made a distinction between what may be called “related” or inherent and “unrelated” or irrelevant criteria of implementation. The implementation or enforcement of a public measure based on transparent and objective criteria that are closely linked to the purpose of the measure itself such as checking the correctness of information provided by undertakings does not affect the general character of the measure in question. However, acceptance or rejection of
The EU Court of Justice partially annuls the Commission’s decision on the Spanish Tax Lease System and clarifies the extent to which public authorities can implement general measures without favouring any undertaking (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión / Caixabank)
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