This document is an excerpt from the EUR-Lex website
Document 62015CJ0100
Judgment of the Court (Sixth Chamber) of 14 April 2016.
Netherlands Maritime Technology Association, formerly Scheepsbouw Nederland v European Commission.
Appeal — State aid — Spanish scheme of early depreciation of certain assets acquired through financial leasing — Decision finding no State aid — Formal investigation procedure not initiated — Insufficient and incomplete examination — Obligation to state reasons — Selectivity.
Case C-100/15 P.
Judgment of the Court (Sixth Chamber) of 14 April 2016.
Netherlands Maritime Technology Association, formerly Scheepsbouw Nederland v European Commission.
Appeal — State aid — Spanish scheme of early depreciation of certain assets acquired through financial leasing — Decision finding no State aid — Formal investigation procedure not initiated — Insufficient and incomplete examination — Obligation to state reasons — Selectivity.
Case C-100/15 P.
Court reports – general – 'Information on unpublished decisions' section
Judgment of the Court (Sixth Chamber) of 14 April 2016 —
Netherlands Maritime Technology Association
(Case C‑100/15 P) ( 1 )
‛Appeal — State aid — Spanish scheme of early depreciation of certain assets acquired through financial leasing — Decision finding no State aid — Formal investigation procedure not initiated — Insufficient and incomplete examination — Obligation to state reasons — Selectivity’
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1. |
Appeals — Grounds — Inadequate statement of reasons — Reliance by the General Court on implied reasoning — Lawfulness — Conditions (Art. 256 TFEU; Statute of the Court of Justice, Arts 36 and 53) (see paras 50, 60) |
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2. |
Actions for annulment — Jurisdiction of the Courts of the European Union — Interpretation of the reasoning of an administrative measure — Limits (Arts 263 TFEU and 264 TFEU) (see para. 57) |
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3. |
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 — Scope of review by the General Court (Art. 107(1) TFEU) (see para. 79) |
Operative part
The Court:
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1. |
Dismisses the appeal; |
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2. |
Orders the Netherlands Maritime Technology Association to bear its own costs and to pay those incurred by the European Commission; |
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3. |
Orders the Kingdom of Spain to bear its own costs. |
( 1 ) OJ C 127, 20.4.2015.