EU State aid—Spanish ship tax lease: ECJ upholds selectivity due to discretionary early depreciation; annuls recovery for misidentifying beneficiaries, recognising shipping companies as indirect recipients alongside EIG investors
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CASE HUB ARCHIVED
-this archived case hub reflects the position as at the judgment date of 2 February 2023; it is no longer maintained. See the timeline for further details.
Case facts Outline
Appeal brought against the General Court’s judgment of 23 September 2020, which rejected an action for annulment of the Commission’s decision concerning Spanish aid for the purchase of ships (SA.21233).
Latest developments
On 2 February 2023, the Court of Justice delivered its decision, partially annulling the Commission’s decision. In particular, the Court of Justice held, amongst other things, that the General Court’s analysis rested on the mistaken assumption that only the investors-rather than the economic interest groups (EIGs)-could be treated as beneficiaries of the advantages arising from the tax measures at issue. Consequently, the General Court misjudged the question of selectivity. The ECJ sent the case back to the General Court. The General Court then dismissed the actions, and the parties all appealed to the Court of Justice. The Court of Justice upheld Spain’s ground of appeal alleging a failure to state reasons in relation to recovery of the aid at issue, and dismissed the appeals as to the remainder...
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Web page updated on 28/05/2026
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