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)

(C/2024/4297)

Language of the case: Spanish

Parties

Appellant: Autoridad Portuaria de Bilbao (represented by: X. Codina García-Andrade and D. Sarmiento Ramírez-Escudero, abogados)

Other party to the proceedings: European Commission (represented by: J.M. Carpi Badía and B. Stromsky, acting as Agents)

Operative part of the judgment

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.

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(1)   OJ C 173, 15.5.2023.