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… 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.’ 9 Article 44 of Directive 2006/123, entitled ‘Transposition’, provides …

… 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. …

… Third, it must confer a on the recipient. Fourth, it must distort or threaten to distort competition (judgment of 21 December 2016, Commission v World Duty Free Group and Others, C-20/15 P and C-21/15 P, EU:C:2016:981, paragraph 53). …

… None of those conditions refers to other provisions of the FEU Treaty or to legislation adopted by the European Union in the field of the . 63 The Court thus held that the need to take account of requirements relating to environmental , as follows from the provisions of the Treaties, however legitimate, did not affect the application of the condition of laid down in Article 107(1) TFEU and cannot justify the exclusion of selective measures, even specific ones such …

… A mechanism for has thus been established in EU law. 2. Databases may admittedly, in the laws of the Member States, be protected by copyright. However, that protection normally requires a certain degree of originality in the or the layout of the data. …

… The exponential increase in the quantity of information available as a consequence of digitisation has made it particularly useful, and therefore economically , to arrange that information in databases that may be consulted online. At the same time, in the digital , it is particularly easy to make a copy, of perfect quality, of the data in a database at negligible cost and thus to derive an undue profit from the efforts of others. …

… In addition, in this regard, I question the appropriateness of regarding a legitimate objective, such as the of the , as ‘intrinsic’ to a special tax based on that objective, even though that objective should be regarded as being ‘extrinsic’ to a general tax. 152. …

… Such an interpretation would result in the asymmetrical treatment of the provided for in the context of special taxes, on the one hand, and of those laid down in the context of general taxes, on the other. …

… A tax advantage offered in the context of a special tax could be classified as ‘non-’ on the basis of the legitimate objective (deemed to be ‘intrinsic’), unlike a tax advantage based on the same objective (deemed to be ‘extrinsic’) in the context of a general tax on income. (96) 153. …

… 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 selective fiscal advantage alleviates the tax burden weighing on certain undertakings. 187. …

… In establishing the rules for the 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. …

… 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 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. …

… 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. …

… 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. …

… of the and, as a result, to determine which goods or services they decide to subject to an environmental levy, with the result that the fact that such a levy does not apply to all similar activities which have a comparable impact on the environment would not mean that such activities which are not subject to the levy benefit from a . 119 In the second place, it is appropriate to reject as unfounded the Republic of Austria’s assertions, supported by certain factual …

… procedural documents, assert that the exemption at issue was part of a legislative package, necessary for the purposes of the legislative reform taking place in Austria in 2008. 118 Last, it should again be emphasised that, in accordance with the judgment in British Aggregates v Commission, paragraph 96 above (EU:C:2008:757, paragraph 86), it would be to disregard Article 107(1) TFEU to hold that Member States are free, in balancing the various interests involved, to set their priorities as regards the …

… The second part, alleging the absence of of the tax obtained by the applicant for investments for the of the which, until 31 December 1990, fell within the scope of both Paragraph 3 of the ZRFG and Article 7(d) of the EStG, and a failure to state reasons - The first complaint, alleging a failure to state reasons - The second complaint, alleging the absence of of a part of the disputed The sixth plea, alleging an error of assessment …

… to the of the and the specific part that the of the represented in the overall amount of each of those investments. 121 However, as the Commission rightly observes, the Federal Republic of Germany did not, in the course of the administrative proceedings, argue that the coexistence of the scheme established by Paragraph 3 of the ZRFG and that established by Article 7(d) of the EStG was such as to eliminate the of a part of the disputed …

… the of the , overlaps, in essence, with one of the complaints relied on in support of the eighth plea. …

… JUDGMENT OF THE COURT (Third Chamber) 8 September 2011 (*) (Appeal - State aid - Article 87(1) EC - Emission trading scheme for nitrogen oxides - Classification of the national measure as State aid - Decision declaring aid to be compatible with the common market - Concept of - financed through State resources - of the - Obligation to state the reasons for decision - Admissibility) In Case C-279/08 P, APPEAL under Article 56 of the Statute of the Court …