Judgment of the Court (Sixth Chamber) of 14 April 2016 —
Netherlands Maritime Technology Association

(Case C‑100/15 P) (1)

Appeal — State aid — Spanish scheme of early depreciation of certain assets acquired through financial leasing — Decision finding no State aid — Formal investigation procedure not initiated — Insufficient and incomplete examination — Obligation to state reasons — Selectivity

1.                     Appeals — Grounds — Inadequate statement of reasons — Reliance by the General Court on implied reasoning — Lawfulness — Conditions (Art. 256 TFEU; Statute of the Court of Justice, Arts 36 and 53) (see paras 50, 60)

2.                     Actions for annulment — Jurisdiction of the Courts of the European Union — Interpretation of the reasoning of an administrative measure — Limits (Arts 263 TFEU and 264 TFEU) (see para. 57)

3.                     State aid — Concept — Selective nature of the measure — Derogation from the general tax system — Justification derived from the nature and general scheme of the system — Scope of review by the General Court (Art. 107(1) TFEU) (see para. 79)

Operative part

The Court:

1. Dismisses the appeal;

2. Orders the Netherlands Maritime Technology Association to bear its own costs and to pay those incurred by the European Commission;

3. Orders the Kingdom of Spain to bear its own costs.

1      OJ C 127, 20.4.2015.