Judgment of the General Court (Eighth Chamber, Extended Composition) of 23 September 2020

Kingdom of Spain and Others v European Commission

State aid – Aid granted by the Spanish authorities to certain economic interest groupings (EIG) and their investors – Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) – Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part – Selective nature – Obligation to state reasons – Recovery of the aid – Equal treatment – Legitimate expectations – Legal certainty

Joined Cases T-515/13 RENV and T-719/13 RENV



Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
13/11/2020 Spain v Commission
Judgment
ECLI:EU:T:2020:434
23/09/2020 Spain v Commission
EUR-Lex text EUR-Lex bilingual text
Abstract
ECLI:EU:T:2020:434
23/09/2020 Spain v Commission
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
3 Legal proceedings
  3.08 Procedural rules
    3.08.02 Intervention
4 Internal policy of the European Union
  4.09 State aid
    4.09.01 Definition of aid
      4.09.01.04 Selective nature of the measure
        4.09.01.04.01 Selective nature of national tax measures
4 Internal policy of the European Union
  4.09 State aid
    4.09.02 Damage to competition and effect on trade
2 Institutional framework of the European Union
  2.05 Legal acts of the European Union
    2.05.06 Statement of reasons
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.07 Commission decision following the formal investigation procedure
        4.09.04.07.01 Statement of reasons for the decision following the formal investigation procedure
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.01 Principle of equality and non-discrimination
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.00 General
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.03 Principle of the protection of legitimate expectations
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.00 General
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.04 Legal certainty
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.00 General
4 Internal policy of the European Union
  4.09 State aid
    4.09.04 Procedure for reviewing aid
      4.09.04.08 Implementation of the Commission decision and recovery
        4.09.04.08.02 Beneficiaries of the aid to be recovered


Citations of case-law or legislation

References in grounds of judgment

Operative part

Information not available

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 25/07/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

23/09/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Spain v Commission

Notes on Academic Writings

  1. Idot, Laurence: Aides d'État - Mesure fiscale et caractère sélectif, Europe 2020, n° 11 Novembre, Comm. 348 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Competition
  • - State aid

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Actions for annulment : dismissal on substantive grounds
  • Judgment delivered after setting aside and referral back

Formation of the Court

huitième chambre élargie (Tribunal)

Judge-Rapporteur

Collins

Advocate General

Information not available

Language(s) of the Case

  • Spanish

Language(s) of the Opinion

    Information not available