Judgment_paragraph 31 · European Commission v Kingdom of Spain and Others (C-128/16 P)

31Since Lico Leasing and PYMAR dispute the admissibility of the first complaint in the first part of the Commission’s first ground of appeal alleging an error of law in the identification of the beneficiaries of the advantages arising from the tax measures at issue on the ground that it is a question of fact, it is true that the assessment of facts and evidence does not constitute, save where the clear sense of the facts and evidence has been distorted, a question of law which is subject, as such, to review by the Court of Justice in the context of an appeal. However, when the General Court has established or assessed the facts, the Court of Justice has jurisdiction under Article 256 TFEU to review the legal characterisation of those facts and the legal conclusions which have been drawn from them (judgments of 6 April 2006, General Motors v Commission, C‑551/03 P, EU:C:2006:229, paragraph 51; of 22 December 2008, British Aggregates v Commission, C‑487/06 P, EU:C:2008:757, paragraph 96, and of 20 December 2017, Comunidad Autónoma del País Vasco and Others v Commission, C‑66/16 P to C‑69/16 P, EU:C:2017:999, paragraph 97).