Judgment of the Court (Second Chamber) of 25 July 2018

European Commission v Kingdom of Spain and Others

Appeal — State aid — Article 107(1) TFEU — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Identification of the beneficiaries of the aid — Condition relating to selectivity — Distortion of competition and effect on trade between Member States — Duty to state reasons

Case C-128/16 P

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

• (Appeal Case before the General Court T-515/13)