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On 6 October 2021, the European Court of Justice (“ECJ”), sitting as the Grand Chamber, delivered its judgments on several appeals (C-50 to C-53/19P, C-64/19P and C-65/19P) lodged by different beneficiaries of the regime and the Kingdom of Spain against the decisions of the General Court of the European Union (“General Court”) of 15 November 2018 in which the General Court, adjudicating on a previous referral back from the ECJ, dismissed the appeals against the final State aid decision of the European Commission of 28 October 2009 and 12 January 2011 (“contested decisions”).

The dispute between the Spanish Government, the impacted companies and the European Commission has been ongoing for more than fifteen years.

The ECJ dismissed all the appeals brought against the judgments of the General Court claryfing to some extent its complex case-law on the selectivity of tax measures, particularly in the case of measures of general application that constitute an aid scheme. Read more in our EU Direct Tax Group newsalert below.