62023CJ0110_INF
Judgment of the Court (Eighth Chamber) of 30 May 2024 –Autoridad Portuaria de Bilbao v Commission
(Case C‑110/23 P) (
1
)
(Appeal – 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 – Appropriate measures)
1.
Appeal – Grounds – Pleas against a ground of the judgment not necessary to support the operative part – Ground of appeal ineffective
(Art. 256(1), second subpara., TFEU; Statute of the Court of Justice, Art. 58, first para.)
(see paragraphs 47-57)
2.
Aid granted by a Member State – Examination by the Commission – Examination of an aid scheme as a whole – Whether permissible – Aid scheme which de facto benefits only one entity – Irrelevant
(Arts 107 and 108 TFEU; Council Regulation 2015/1589, Art. 1(d))
(see paragraphs 69-71)
3.
Appeal – Grounds – Plea directed against a ground included for the sake of completeness – Ground of appeal ineffective – Rejection
(Art. 256(1) TFEU)
(see paragraph 83)
Operative part
The Court:
1.
Dismisses the appeal;
2.
Orders the Autoridad Portuaria de Bilbao to bear its own costs and to pay the costs incurred by the European Commission.
(
1
)	OJ C 173, 15.5.2023.