36The 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 protection of the environment, road safety and renewal of vehicles on the road. The exclusion of large undertakings, which replace their vehicles more regularly and without any need for aid for that purpose, is required by the general scheme, in accordance with Commission Decision 96/369/EC of 13 March 1996 concerning fiscal aid given to German airlines in the form of a depreciation facility (OJ 1996 L 146, p. 42). In those circumstances, the Commission should have held that there was no selectivity.
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