Judgment_paragraph 49 · European Commission v World Duty Free Group SA and Others (C-20/15 P, C-21/15 P)

49It follows accordingly from the Court’s case-law that the category of undertakings which receive a tax advantage is sufficiently specified where the Commission has been able to demonstrate that the advantage concerned was for the benefit of only undertakings belonging to a single economic sector and carrying out particular transactions (judgment of 15 December 2005, Unicredito Italiano, C‑148/04, EU:C:2005:774), only undertakings that have a particular legal form (judgment of 10 January 2006, Cassa di Risparmio di Firenze and Others, C‑222/04, EU:C:2006:8), only undertakings of a certain size (judgment of 13 February 2003, Spain v Commission, C‑409/00, EU:C:2003:92) or only undertakings resident for tax purposes outside the territory of a region (judgment of 17 November 2009 Presidente del Consiglio dei Ministri, C‑169/08, EU:C:2009:709).

European Commission v World Duty Free Group SA and Others (C-20/15 P, C-21/15 P)

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