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… As far as tax are concerned, therefore, the Court has made any finding as to their subject to special conditions. …

… At most, the exemption for certain larger retail establishments from the intrinsically relevant tax (under Article 20 of the TRIMCA it applies, inter alia, to those selling machinery, construction materials or fittings, etc.) can be construed as such an . It would then also have to be . (b) of the 74. …

… The IDMGAV serves purposes of town and country planning and environmental (see point 7 above). It is levied on establishments which, on account of their attractiveness to consumers, encourage the mass movement of vehicles and, consequently, have adverse effects on the natural and land of Aragon. Objectives relating to town and country planning (28) and environmental (29) have been recognised as justifications in the Court’s case-law. 43. …

… So, by altering normal market conditions in favour of the producers of electricity by cogeneration, the supply obligation confers on the latter an within the meaning of Article 107(1) TFEU. 62. Moreover, there can hardly be any doubt that that is , as required by Article 107(1) TFEU, (18) given that it favours only the production of electricity produced by cogeneration. 3. …

… Article 56(2b) of the Law provides as follows: ‘The proceeds of the financial penalties applied in the situations set out at paragraph 1(1a) on the basis of failure to fulfil the obligations set out at Article 9a(1) and (6) to (8) shall be paid into the Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej [national fund for the of the and the management of water, Poland].’ 9. …

… At the hearing, a disagreement arose between ENEA and the Polish Government as to the use made by the National fund for the of the and water management of the proceeds of financial penalties imposed under Article 56 of the Law on energy. According to ENEA, the Fund used the proceeds of those financial penalties, in particular, to grant loans and subsidies to projects for the production of electricity produced by cogeneration. …

… Subject to paragraph 1 and to Articles 9 and 10, Member States may take into account, in establishing the rules for the procedure, considerations of public health, social policy objectives, the health and safety of employees or self-employed persons, the of the , the preservation of cultural heritage and other overriding reasons relating to the public interest, in conformity with [EU] law.’ 7 According to Recital 15 of Directive 2014/23/EU of the European Parliament …

… In establishing the rules for the selection procedure, the competent authorities may take into account considerations of public health, social policy objectives, the health and safety of employees or self-employed persons, the of the , the preservation of cultural heritage and other overriding reasons relating to the public interest, in conformity with [EU] law. 3. …

… In the cases referred to in paragraph 1, authorisation shall be granted for an appropriate limited period and may not be open to automatic renewal nor confer any other on the provider whose authorisation has just expired or on any person having any particular links with that provider. 3. …

… The present plea is in five parts. 44 First of all, it should be noted, as the Commission has in its defence, that the arguments in the Federal Republic of Germany’s second plea concern exclusively the very existence for EIUs of an , for the purposes of Article 107(1) TFEU, that is linked solely to the special compensation scheme, and not the question of the of such an or that of the existence of a linked to the support scheme, questions which therefore …

… Measures at issue 2 The EEG 2012 has the aim of the climate and the by ensuring the sustainable development of energy supply, reducing the cost of energy supply for the German economy, relieving fossil energy sources and developing technologies for the production of electricity from renewable energy sources and mine gas (‘EEG electricity’). …

… Indeed, that charge is imposed by a public authority, for purposes in the general interest, namely of the climate and the by ensuring the sustainable development of energy supply and developing technologies for producing EEG electricity, and in accordance with the objective criterion of the quantity of electricity delivered by suppliers to their final customers (see, by analogy, judgment of 17 July 2008 in Essent Netwerk Noord and Others, C-206/06, EU:C:2008:413, paragraphs …

… Yet, in view of the general objective of the measure, namely the of the , the Court held that all undertakings that were subject to the ‘same kind of obligations’, namely to reduce NOx emissions, were in a comparable legal and factual situation, irrespective of their size. (30) Therefore, the possibility of trading NOx emissions should not have been limited to the larger facilities. (31) 37. …

… becomes more problematic in cases of awarded to certain undertakings on a sectoral basis. Within this category, the way in which has been defined and applied has been more diverse. To account for that diversity, the literature distinguishes a two-step and a three-step approach to . (19) 26. …

… However, what is much less clear is the way in which is to be defined, in particular regarding the second type of , concerned not with individual differentiation (for example an given to undertaking X, but not to Y and Z) but with sectoral differentiation (for example an awarded to all undertakings producing A but not to those producing B). 22. …

… The obligation to notify any alteration to an aid scheme notified previously applies irrespective of whether the new scheme provides, as such, that are incompatible with the common market. Whether aid may be classified as new aid or as the alteration of existing aid must be determined by reference only to the provisions that provide for the grant of the aid. (14) 41. …

… The referring court is asking whether the granting of an exemption under Article 25 of Regulation No 800/2008 presupposes, in addition to compliance with the conditions set out in that provision, that it is demonstrated that the national scheme to reduce environmental taxes actually contributes to the of the . 74. There are two opposing points of view in the present case. 75. …

… Article 17 of Chapter II of Regulation No 800/2008, entitled ‘Definitions’, was in Section 4 thereof, entitled ‘Aid for environmental ’, and provided as follows: ‘For the purposes of this Section, the following definitions shall apply: 1. …

… Subject to paragraph 1 and to Articles 9 and 10, Member States may take into account, in establishing the rules for the procedure, considerations of public health, social policy objectives, the health and safety of employees or self-employed persons, the of the , the preservation of cultural heritage and other overriding reasons relating to the public interest, in conformity with Community law.’ Italian law Law relating to maritime property concessions 6. …

… Article 12 of that directive, under the heading ‘ from among several candidates’ provides: ‘1. …

… Article 12(2) of the directive provides that the authorisation thus granted must be for an appropriate limited period, must not be automatically renewable or confer any on the outgoing provider. 79. …

… According to the Greek authorities, the measure’s objective was to find an owner willing to operate the mines and thus to the employment and the . … ΙΙ.d. …

… the issue whether there has been a distortion of competition and an effect on trade between Member States. - The second part: error of assessment as to whether there was an 62 The applicants challenge the Commission’s assessment of whether there was an arising from an incorrect assessment of certain factual circumstances (first complaint) and an incorrect and application of the expert report (second complaint), a manifest error of assessment in the application of the …

… The Hellenic Republic adds that a private investor, in the specific context of the sale of mines, will be concerned with ensuring the proper functioning of the mines, one of the necessary conditions of which is the of the and employment. 69 Regarding the fourth complaint, the applicants criticise the Commission for having made a miscalculation in the evaluation of the Cassandra Mines. …

… The Commission was therefore unable to assess whether the aid was necessary and proportional or how it might contribute to the of the . 147 In the third place, according to the Commission, as the mechanism at issue did not contribute to the of the , either directly or indirectly, it therefore examined whether the mechanism might none the less be authorised by analogy with section 4 of the Guidelines (recitals 131 to 142 to the contested decision). 148 In …

… of the exemption provided for in Article 22c of the amended ÖSG, the main basis of its second plea relates, in essence, to the lack of of such an . …

… Nor is there any ‘de facto’ . …

… As a family member of applicant no. 1 owned property suitable for occupation, the applicant was no longer entitled to “ tenant” status. 242. …

… In response to the allegation of applicant no. 2 (Mrs Ljudmila Berglez) that on 8 September 2000 the “previous owners” had broken into her dwelling and emptied it while she was away, the Government noted that the “previous owners” had an interim eviction order to carry out urgent maintenance work requested by the and Spatial Planning Inspectorate. …

… They took over ownership of the property with a number of obligations vis-à-vis the tenants, whom they had not themselves and for whom they had to maintain the social character of the rent charged. Thus, the “previous owners” were not supposed to make any substantial profit from their property, nor could they terminate the tenancy agreement without complying with a number of specific conditions. …