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… In particular, the referring court asks about the of the tax provided for in Paragraph 6a of the GrEStG. 36. …

… However, that interpretation by the Commission would preclude the ability to rely on a legitimate objective, such as the of the , in the context of a general tax such as income tax, since a general tax is not closely structured around such an objective. …

… I find confirmation of that approach in the recent judgments in ANGED, in which the Court assessed comparability in the light of the of the and town and country planning, without classifying those objectives as ‘intrinsic’ to the tax system at issue. (102) 160. …

… Third, it must confer a on the recipient. …

… The larger the sales area, the higher the attendance of the public, which results in greater adverse effects on the . …

… Provisional text JUDGMENT OF THE COURT (First Chamber) 26 April 2018 (*) (Reference for a preliminary ruling - Regional tax on large retail establishments - Freedom of establishment - of the and town and country planning - State aid - Selective measure - Letter from the Commission stating that no further action will be taken on a complaint - Existing aid) In Case C-233/16, REQUEST for a preliminary ruling under Article 267 TFEU from the Tribunal Supremo (Supreme Court, Spain …

… Third, it must confer a on the recipient. …

… The larger their sales area, the higher the attendance of the public, which results in adverse effects on the . …

… being given to the retail establishments concerned. …

… Third, it must confer a on the recipient. …

… The larger their sales area, the higher the attendance of the public, which results in greater adverse effects on the . …

… Provisional text JUDGMENT OF THE COURT (First Chamber) 26 April 2018 (*) (Reference for a preliminary ruling - Regional tax on large retail establishments - Freedom of establishment - of the and town and country planning - State aid - Selective measure) In Cases C-234/16 and C-235/16, REQUESTS for a preliminary ruling under Article 267 TFEU from the Tribunal Supremo (Supreme Court, Spain), made by decisions of 10 and 11 March 2016, received at the Court on 25 April 2016, in …

… The was necessarily , since the non-payment of corporation tax on part of the accounting provisions constituted a derogation from the normal rules of taxation which apply to such operations and, in the present case, that derogation applied to a single undertaking, EDF.’ K. …

… It appears rather to be an ad hoc derogating tax exemption that provided an economic to EDF equal to the amount of tax not paid. …

… The is , since the non-payment of corporation tax on some of the accounting provisions constitutes an exception to the tax treatment normally applicable to such an operation and, in the present case, this exception was applied only to EDF.’ 65 After concluding that State resources had been used (recitals 194 and 195 of the contested decision), that competition had been distorted and that trade between Member States had been affected (recitals 196 to 206 of the contested decision …

… I have in mind, in particular, objectives such as the need to maintain employment, to the and to ensure regional development or the equal treatment of taxpayers. 186. Secondly, and even more importantly, any tax scheme that has been found to afford a (a priori) to certain undertakings erodes the tax base. That is because a fiscal alleviates the tax burden weighing on certain undertakings. 187. …

… First, there must be an . Second, that must be . Third, there must be an intervention by the State or through State resources. Fourth, the intervention must be liable to affect trade between the Member States. 90. In the context of taxation, the question of what constitutes a is arguably the most contentious one. 91. …

… Against that benchmark, the Commission had concluded that a had been conferred on a particular category of undertakings. …

… of the , it shall submit appropriate proposals to the Council. …

… Findings of the Court 60 Contrary to the idea underlying the Italian Republic’s ninth ground of appeal, the appraisal of the condition relating to the of an does not require the undertakings, the type of undertaking or the productions which were actually disadvantaged by the national measure at issue to be identified. …

… The reasons given in the judgment under appeal contain no appraisal of the actual nature of the exemption at issue. 59 The Commission contests that ground of appeal. …

… 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. …