64In fact the inadequacy of the statement of reasons alleged by the Spanish Government has no relevance to the conditions required for the existence of State aid. In order for a measure to be classed as State aid under Community law, it is essential not that it causes harm to any competitors, but that it represents an economic advantage for its recipients. The reductions in the amount of tax imposed on the companies fulfil that criterion, without it being necessary to examine the tax burden or the operating costs in the other Member States. Furthermore, the analysis of the effect of the disputed measures on competition is not required in the context of the ECSC Treaty (see Joined Cases T-129/95, T-2/96 and T-97/96 Neue Maxhütte Stahlwerke and Lech-Stahlwerke v Commission [1999] ECR II-17, paragraph 99, and the order in Case C-111/99 P Lech-Stahlwerke v Commission [2001] ECR I-727, paragraph 41).
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