Judgment_paragraph 35 · Telefónica SA v European Commission (C-274/12 P)

35Second, Article 1(1) of the contested decision is concerned exclusively with declaring the scheme at issue incompatible with the common market. It does not define the specific consequences which that declaration has for each taxpayer. Those consequences will be embodied in administrative documents such as a tax notice, which constitutes as such an implementing measure that Article 1(1) of the contested decision ‘entails’ within the meaning of the final limb of the fourth paragraph of Article 263 TFEU.