1. 

Acts of the institutions — Statement of reasons — Obligation — Scope — Commission decision on State aid (Arts 107 TFEU, 108 TFEU and 296 TFEU) (see paras 25-27, 30, 34)

2. 

State aid — Concept — Assessment in the light of Article 107(1) TFEU — Taking into account previous practice — Exclusion (Art. 107(1) TFEU) (see para. 39)

3. 

State aid — Administrative procedure — Obligation for the Commission to put the parties concerned on notice to submit their observations — Form of the formal notice (Art. 108(2) TFEU; Council Regulation No 659/1999, Art. 6) (see paras 45, 46)

4. 

State aid — Commission decision to initiate the formal investigation procedure in respect of aid — Obligation to state reasons — Scope (Arts 107(2) and (3) TFEU and 296 TFEU; Council Regulation No 659/1999, Art. 6) (see paras 47, 48, 53, 54)

5. 

Judicial proceedings — Intervention — Pleas different from those of the main party supported — Admissibility — Condition — Connection with the subject-matter of the case (Statute of the Court of Justice, Arts 40, fourth para., and 53, first para.; Rules of Procedure of the General Court, Art. 116(4)) (see para. 62)

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 paras 65-69)

7. 

State aid — Concept — National legislation laying down different airport taxes for domestic flight and other flights — Included — Existence of a right to reimbursement under Article 56 TFEU — Irrelevant (Arts 56 TFEU, 107(1) TFEU and 108(3) TFEU) (see paras 86-88)

8. 

State aid — Concept — Selective nature of the measure — Assessment based on taking account of the legislative technique used — Not included (Art. 107(1) TFEU) (see para. 89)

9. 

State aid — Decision of the Commission finding aid incompatible with the internal market and ordering its recovery — Obligations of the Member States — Obligation to recover — Scope — Restoration of the prior situation (Art. 108(2) TFEU; Council Regulation No 659/1999, Art. 14(1)) (see para. 112)

10. 

State aid — Recovery of unlawful aid — Restoration of the prior situation — Calculation of the amount to be recovered — Obligation on the Commission to fix an amount actually corresponding to the real advantage of the aid — Scope — Advantage arising from applying an indirect tax at a reduced national rate levied on airlines — Rules for calculation (Art. 108 TFEU; Council Regulation No 659/1999, Art. 14) (see paras 113-115, 129-131, 146, 148, 149)

1. 

Annuls Article 4 of Commission Decision 2013/199/EU of 25 July 2012 on State aid Case SA.29064 (11/C, ex 11/NN) — Differentiated air travel tax rates implemented by Ireland, in so far as it orders the recovery of the aid from the beneficiaries for an amount which is set at EUR 8 per passenger in recital 70 of that decision;

2. 

Dismisses the action as to the remainder;

3. 

Orders the European Commission to pay its own costs, as well as half of the costs incurred by Ryanair Ltd;

4. 

Orders Ryanair to pay half of its own costs;

5. 

Orders Aer Lingus Ltd and Ireland to bear their own costs.