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… It is also a in so far as the exemptions apply solely to undertakings which operate in the natural gas sector. 42. …

… In point of fact, the tax exemptions at issue are both financed from public funds and apt to confer a economic on the recipient undertakings (in that connection, the applicant explains that only two undertakings are able to benefit from the exemptions at issue: SA Fluxys from the provincial tax and SA Distrigaz from the municipal tax). …

… For my part, I must first point out that according to the Court’s settled case-law, in order to assess whether a measure of a public body constitutes State aid, it is necessary to ascertain whether four conditions are cumulatively met: (i) the measure must confer a on certain undertakings or the production of certain goods; (ii) the advantage must be accorded directly or indirectly from State resources; (iii) the measure must distort or threaten to distort competition, and (iv …

… It should be ascertained whether, in the light of the specific characteristics of the disputed national rules, the difference in taxable treatment under the legislation at issue in fact entails a use of resources and, correlatively, whether there is a , that is to say, whether the legislation places specific undertakings at an . 46. …

… It is not disputed that the FISAC finances local town planning and regional development projects which fall outside the scope of Article 87(1) EC because they do not confer on certain undertakings or sectors of activity. 113. …

… On that issue Advocate General Tizzano stated in his Opinion in Ferring (22) that ‘it can neither be accepted nor excluded a priori that failure to levy a tax on certain parties is tantamount to conferring a within the meaning of Article [87 EC]. …

… The ‘tolerated loss’ is fixed by the nitrogen and phosphates loss norms laid down in the Meststoffenwet, which were established with the aim of the . …

… The measure in question confers on recipients an which relieves them of charges that are normally borne by them; that is granted by the State (loss of revenue); that measure may adversely affect competition and trade between Member States, which is the case if the beneficiary carries on economic activity involving trade between Member States, and, lastly, the measure in question is specific or . 32In point 41 of the grounds of the decision, the Commission states that …

… The system aims to reduce the losses of nitrogen and phosphates by agricultural producers through infiltration into the . To attain that objective it requires farmers not to cause emissions of nitrogen and phosphates which are harmful to the . 10The MINAS system is based on the idea of a balanced use of nitrogen and phosphates by farmers. …

… Paragraph 53 of the BVergG provides: ‘From the tenders remaining after the elimination process, the most in technical and economic terms, in accordance with the criteria laid down in the invitation to tender, is to be (principle of the best tender).’ 13. …

… Referring to the lack of clarity of the expression ‘the most economically advantageous tender’ used in Article 26 of Directive 93/36, the Bundesvergabeamt first asks as a question of principle whether Community law allows the contracting authority to lay down criteria that pursue advantages which cannot be objectively assigned a direct economic value, such as advantages related to the of the . 31. …

… As regards the award criterion at issue in the main proceedings, the Court has already held that the use of renewable energy sources for producing electricity is useful for the in so far as it contributes to the reduction in emissions of greenhouse gases which are amongst the main causes of climate change which the European Community and its Member States have pledged to combat (Case C-379/98 PreussenElektra [2001] ECR I-2099, paragraph 73). 41. …

… Given the of washing tablets for laundry and dishes, the Board of Appeal also maintained that the applicant’s competitors should also remain free to make such products using the simplest geometrical shapes. 26. …

… Finally, the Board of Appeal found that the use of coloured speckles was customary in that and that not only were coloured speckles appealing to the eye, but they might also indicate the presence of active ingredients, for which reason other traders must be able to use them for that purpose. 29. …

… The Board of Appeal also stated that the colours of the marks did not confer distinctive character on them, since white, which was associated with spotless cleanliness, was a traditional colour for soap powders, whilst green, which was also a basic colour, was attractive to the eye and had positive connotations since it was associated with environmental . 28. …

… The same applies to the purported purpose of the MINAS system, which, according to the Netherlands Government, is to the . There is in fact established case-law that Article 87(1) EC makes no distinction according to the causes or aims of the measures of State intervention concerned but defines them according to their effects. (43) 87. …

… I shall start by examining that argument. i) Whether there is an granted to certain undertakings or for the production of certain goods and whether the basis of the proposed exemption is justified by reason of the nature and general scheme of the system 62. …

… According to the Netherlands Government, that exemption confers no whatsoever on those undertakings but rectifies an error to their detriment in the MINAS system. The differentiation in their favour which the exemption regulation introduces, or even the fact that the measure is , is therefore justified, it contends, by the nature and general scheme of the system of manure levies. …

… Even if the aims relating to the of the pursued by the contracting authority by including that criterion are not achieved, it does not follow that an environmental criterion in an invitation to tender would be unlawful. 4. The connection between the award criterion and the subject-matter of the contract 53. …

… In paragraph 42 of the Evans Medical and Macfarlan Smith judgment, cited above, the Court stated that ‘in the most economically tender, contracting authorities may choose the criteria which they intend to apply, but their choice may relate only to criteria designed to identify the most economically advantageous tender’. 80. …

… In fact, therefore, the criterion was a disguised criterion of . 61. How much weight should be attached to these arguments? 62. …

… Where that is the case, the measure at issue cannot, as a rule, be considered to be , even if it gives an to the undertakings who are able to benefit from it (see, to that effect, Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraph 21). 53. However, in the present case, the Kingdom of Spain has not produced any evidence of the existence of a system of charges in the general interest. …

… The Kingdom of Spain does not deny that the Agreement expressly excludes large undertakings from its scope, but observes that the aid scheme at issue is part of the system of support for the of the , road safety and renewal of vehicles on the road. …

… First, as regards the of the , the Commission disregarded Article 92(3)(c) of the Treaty, founding its argument on the Guidelines for environmental aid in order to refuse authorisation for the aid at issue, in so far as it constituted investment aid. …

… The Constitutional Court has frequently stated that the notion of ‘legitimate interest ... is defined as an or any legal benefit arising out of the remedy sought’ (judgment no. 60/1982). …

… Lastly, the number of people affected by the appeals is very high (4,091 teachers entered the competition and 2,014 were selected in a very specific functional (teaching)). In the light of the foregoing, we reach the clear conclusion that the appellants had constructive notice of the judicial review proceedings that were heard by the Administrative Division in Seville. …

… Accordingly, there has been no violation of the right to the of the courts (Article 24 § 1 of the Spanish Constitution).” II. RELEVANT DOMESTIC LAW AND PRACTICE A. The Constitution Article 24 “1. Everyone shall have the right to the effective protection of the judges and courts in the exercise of his rights and legitimate interests and shall never be left defenceless. 2. …

… It notes that the Court has ruled in Case 31/87 Gebroeders Beentjes [1988] ECR 4635 and Case C-324/93 Evans Medical and Macfarlan Smith [1995] ECR I-563 that in the most economically tender the contracting authorities are free to choose the criteria to be used in awarding the contract. Their choice may relate only, however, to criteria designed to identify the most economically advantageous tender. 34. …

… As regards, finally, the operator's quality and programme, additional points were to be awarded for various certified quality criteria and for a certified programme. 25. The purchasing office of the city of Helsinki received eight tenders for lot 6, including those from HKL and from Swebus Finland Oy Ab (‘Swebus’, subsequently Stagecoach Finland Oy Ab (‘Stagecoach’), then Concordia). The latter's tender comprised two offers, designated A and B. 26. …

… The principle of equal treatment does not preclude the taking into consideration of criteria connected with of the , such as those at issue in the main proceedings, solely because the contracting entity's own transport undertaking is one of the few undertakings able to offer a bus fleet satisfying those criteria. 3. …