1. 

Actions for annulment — Natural or legal persons — Measures of direct and individual concern to them — Decision of the Commission finding no State aid — Action brought by the parties concerned within the meaning of Article 108(2) TFEU — Identification of the subject-matter of the action — Action designed to safeguard the procedural rights of the persons concerned — Pleas concerning the assessment of the information and evidence available to the Commission (Arts 108(2) TFEU and 263, fourth para., TFEU; Council Regulation No 659/1999, Art. 6(1)) (see paras 28, 29, 31, 32)

2. 

State aid — Examination by the Commission — Preliminary review and main review — Compatibility of aid with the internal market — Difficulties of assessment — Commission’s duty to initiate the main review procedure — Serious difficulties — Concept — Objective nature (Arts 107(1) TFEU and 108(2) and (3) TFEU; Council Regulation No 659/1999, Arts 4 and 6(1)) (see paras 57-62)

3. 

State aid — Examination by the Commission — Preliminary review and main review — Compatibility of aid with the internal market — Difficulties of assessment — Commission’s duty to initiate the main review procedure — Serious difficulties — Concept — Objective nature — Burden of proof — Circumstances enabling the existence of such difficulties to be determined (Arts 107(1) TFEU and 108(2) and (3) TFEU; Council Regulation No 659/1999, Art. 4(4)) (see para. 63)

4. 

State aid — Examination by the Commission — Aid measures not notified but having been the subject-matter of complaints by interested third parties — Obligation on the Commission to terminate the preliminary investigation phase within a reasonable time — Scope — Infringement — Assessment of actual situation (Art. 108(3) TFEU) (see paras 68-74)

5. 

State aid — Examination by the Commission — Preliminary review and main review — Compatibility of aid with the internal market — Difficulties of assessment — Commission’s duty to initiate the main review procedure — Circumstances allowing such difficulties to be established — Mere passage of time exceeding the normal duration of a preliminary investigation not sufficient (Arts 107(1) TFEU and 108(2) and (3) TFEU; Council Regulation No 659/1999, Art. 4(4)) (see para. 75)

6. 

State aid — Concept — Grant by the public authorities of favourable tax treatment to certain undertakings — Included — Advantages resulting from a general measure applicable without distinction to all economic operators — Not included (Art. 107(1) TFEU) (see paras 78, 79)

7. 

State aid — Concept — Specific tax measure — Selective nature of the measure — Justification based on the nature or economy of the tax system — Not included (Art. 107(1) TFEU) (see paras 80, 81)

8. 

State aid — Examination by the Commission — Preliminary review and main review — Compatibility of aid with the internal market — Difficulties of assessment — Commission’s duty to initiate the main review procedure — Review insufficient and incomplete — Indicators of the existence of serious difficulties (Arts 107(1) TFEU and 108(2) and (3) TFEU; Council Regulation No 659/1999, Art. 4(4)) (see paras 88, 89, 94, 98, 102, 103, 105, 106)

9. 

State aid — Administrative procedure — Obligations of the Commission — Duty of diligence — Full examination — Diligent and impartial examination of the complaints — Examination of matters not expressly raised by the complainant (Art. 108(3) TFEU) (see para. 105)

1. 

Annuls Commission Decision C(2011) 4932 final of 13 July 2011 in so far as it finds that the non-application of the Irish air travel tax to transit and transfer passengers does not constitute State aid within the meaning of Article 107(1) TFEU (State aid SA.29064 (2011C ex 2011/NN));

2. 

Orders the European Commission to bear its own costs and to pay those incurred by Ryanair Ltd;

3. 

Orders the Federal Republic of Germany and Ireland to bear their own costs.