Case C-128/16 P: Judgment of the Court (Second Chamber) of 25 July 2018 — European Commission v Kingdom of Spain, Lico Leasing SA, Pequeños y Medianos Astilleros Sociedad de Reconversión SA (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 — Obligation to state reasons)
Date: 2018-07-25
Institutions: Court of Justice
Subjects: State aid, control of State aid, hire purchase, tax law, tax system, vessel








C_2018328EN.01000301.xml










17.9.2018   


EN


Official Journal of the European Union


C 328/3






Judgment of the Court (Second Chamber) of 25 July 2018 — European Commission v Kingdom of Spain, Lico Leasing SA, Pequeños y Medianos Astilleros Sociedad de Reconversión SA
(Case C-128/16 P) (1)

((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 - Obligation to state reasons))
(2018/C 328/03)
Language of the case: Spanish

Parties


Appellant: European Commission (represented by: V. Di Bucci, E. Gippini Fournier and P. Němečková, acting as Agents)

Other parties to the proceedings: Kingdom of Spain (represented by: M.A. Sampol Pucurull, (Agent), Lico Leasing SA, Pequeños y Medianos Astilleros Sociedad de Reconversión SA (represented by M. Merola, avvocato, and M. Sánchez, abogado)

Interveners in support of the defendants: Bankia SA, Asociación Española de Banca, Unicaja Banco SA, Liberbank SA, Banco de Sabadell SA, Banco Gallego SA, Catalunya Banc SA, Caixabank SA, Banco Santander SA, Santander Investment SA, Naviera Bósforo AIE, Industria de Diseño Textil SA, Naviera Nebulosa de Omega AIE, Banco Mare Nostrum SA, Abanca Corporación Bancaria SA, Ibercaja Banco SA, Banco Grupo Cajatres SAU, Naviera Bósforo AIE, Joyería Tous SA, Corporación Alimentaria Guissona SA, Naviera Muriola AIE, Poal Investments XXI SL, Poal Investments XXII SL, Naviera Cabo Vilaboa C 1658 AIE, Naviera Cabo Domaio, C 1659 AIE, Caamaño Sistemas Metálicos SL, Blumaq SA, Grupo Ibérica de Congelados SA, RNB SL, Inversiones Antaviana SL, Banco de Caja España de Inversiones, Salamanca y Soria SAU, Banco de Albacete SA, Bodegas Muga SL, (represented by J.L. Buendía Sierra, E. Abad Valdenebro, R. Calvo Salinero and A. Lamadrid de Pablo, abogados), Aluminios Cortizo SAU, (represented by A. Beiras Cal, abogado)

Operative part of the judgment

The Court:






1.


Sets aside the judgment of the General Court of the European Union of 17 December 2015, Spain and Others v Commission (T-515/13 and T-719/13, EU:T:2015:1004);










2.


Refers the case back to the General Court of the European Union;










3.


Reserves costs;










4.


Orders Bankia SA, Asociación Española de Banca, Unicaja Banco SA, Liberbank SA, Banco de Sabadell SA, Banco Gallego SA, Catalunya Banc SA, Caixabank SA, Banco de Santander SA, Santander Investment SA, Naviera Séneca AIE, Industria de Diseño Textil SA, Naviera Nebulosa de Omega AIE, Banco Mare Nostrum SA, Abanca Corporación Bancaria SA, Ibercaja Banco SA, Banco Grupo Cajatres SAU, Naviera Bósforo AIE, Joyería Tous SA, Corporación Alimentaria Guissona SA, Naviera Muriola AIE, Poal Investments XXI SL, Poal Investments XXII SL, Naviera Cabo Vilaboa C-1658 AIE, Naviera Cabo Domaio, C-1659 AIE, Caamaño Sistemas Metálicos SL, Blumaq SA, Grupo Ibérica de Congelados SA, RNB SL, Inversiones Antaviana SL, Banco de Caja España de Inversiones, Salamanca y Soria SAU, Banco de Albacete SA, Bodegas Muga SL and Aluminios Cortizo SAU to bear their own respective costs.






(1)  OJ C 156, 2.5.2016.