CJEU - Recent Developments in Direct Taxation 2024

1. Autoridad Portuaria de Bilbao v. Commission (C-110/23 P)

1.1. Facts and legal background

This CJEU judgement of 30 May 2024 resolves an appeal submitted by Autoridad Portuaria de Bilbao (Port Authority of Bilbao, APB) against the judgement of the General Court of 14 December 2022. In the appeal, the APB requests for the annulment of the decision of the Commission C(2018) 8676 final, 8 January 2019, relating to the State Aid SA.38397 (2018/E), by which the Commission concluded that State aid in the form of corporate tax exemptions granted by the Kingdom of Spain to its port authorities was an existing aid, incompatible with the internal market and proposed “appropriate measures” in accordance with Article 108(1) TFEU.

The Spanish ports are managed by their respective port authorities, which are public entities with a high degree of financial, functional and administrative autonomy. These authorities are subject to the Royal Legislative Decree 2/2011 of 5 September, which approves the Consolidated Text of the State Ports and Merchant Marine Law (Ports Law). In this regard, APB is the port authority responsible for the Port of Bilbao, located in the Autonomous Community of Basque Coun...