Judgment;Information — ECLI:EU:T:2022:812
Date: 2022-12-14
Language of the case: Spanish
Court formation: Fifth Chamber
Subject matter: State aids;Competition
Procedure: Action for annulment - unfounded
Origin: Spain

Judgment of the General Court (Fifth Chamber) of 14 December 2022 – Autoridad Portuaria de Bilbao v Commission (Case T‑126/20) (1) (State aid – Ports sector – Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay – Decision declaring the aid incompatible with the internal market – Existing aid – Advantage – Burden of proof – Selective nature – Effect on trade between Member States – Distortion of competition – Appropriate measures) 1. State aid – Concept – Grant of an advantage to the beneficiaries – Measure conferring a tax advantage – Tax scheme consisting of an exemption from corporation tax granted to port authorities located in a Spanish province – Burden of proving an advantage on the Commission – Assessment of the different components of that tax regime taken as a whole (Arts 107(1) and 108(1) and (3) TFEU; Council Regulation 2015/1589, Art. 1(d)) (see paragraphs 46, 65-79) 2. State aid – Examination by the Commission – Examination of an aid scheme as a whole – Whether permissible – Obligation for the Commission to assess individually the situation of certain beneficiaries – None (Arts 107 and 108 TFEU; Council Regulation 2015/1589, Art. 1(d)) (see paragraphs 47, 65, 84) 3. State aid – Examination by the Commission – Aid scheme – Concept – Criteria for assessment – Scheme based on a common provision – No further implementing measures required for individual aid to be granted – Exemption from corporation tax granted to port authorities located in a Spanish province – No discretion on the part of the tax authorities – Included (Arts 107(1) and 108(1) and (3) TFEU; Council Regulation 2015/1589, Art. 1(d)) (see paragraphs 48-57) 4. State aid – Examination by the Commission – Aid scheme – Concept – Scheme providing for the grant of aid to a specific undertaking – Included – Conditions (Arts 107(1) and 108(1) and (3) TFEU; Council Regulation 2015/1589, Art. 1(d)) (see paragraphs 58-64) 5. State aid – Concept – State intervention in areas which have not been harmonised in the European Union – Direct taxation – Included – Powers of the Member States – Limits (Arts 4 and 5 TEU; Arts 3 to 5 and 107 TFEU) (see paragraph 94) 6. 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 – Criteria for assessment (Art. 107(1) TFEU) (see paragraphs 95-104) 7. State aid – Effect on trade between Member States – Adverse effect on competition – Criteria for assessment (Art. 107(1) TFEU) (see paragraphs 112-114) 8. State aid – Prohibition – Exceptions – Aid capable of being regarded as compatible with the internal market – Assessment in relation to Article 107(3)(c) TFEU – Criteria (Art. 107(3)(c) TFEU) (see paragraphs 122, 123, 126) 9. State aid – Prohibition – Exceptions – Aid capable of benefiting from the derogation under Article 107(3)(c) TFEU – Operating aid – Not included (Art. 107(3)(c) TFEU) (see paragraphs 127, 128) Operative part The Court: 1. Dismisses the action; 2. Orders Autoridad Portuaria de Bilbao to pay the costs. 1 OJ C 129, 20.4.2020.