Judgment_paragraph 57 · Territorio Histórico de Álava - Diputación Foral de Álava, Ramondín, SA and Ramondín Cápsulas, SA v Commission of the European Communities (T-92/00, T-103/00)

57The Court observes first of all that the fact that the Territorio Histórico de Álava has an autonomy in taxation matters which is recognised and protected by the Constitution of the Kingdom of Spain does not exempt it from complying with the provisions of the Treaty concerning State aid. In that regard, it should be pointed out that Article 87(1) EC, by referring to aid granted by ‘a Member State or through state resources in any form whatsoever’, is directed at all aid financed from public resources. It follows that measures adopted by intrastate entities (decentralised, federated, regional or other) of the Member States, whatever their status and description, fall, in the same way as measures taken by the federal or central authority, within the ambit of Article 87(1) EC, if the conditions of that provision are satisfied (Case 248/84 Germany v Commission [1987] ECR 4013, paragraph 17).