20The allocation of emission allowances of greenhouse gas free of charge is a transitional measure intended to prevent undertakings from losing competitiveness as a result of the scheme for emission allowance trading (see, to that effect, judgment of 17 October 2013, Iberdrola and Others, C‑566/11, C‑567/11, C‑580/11, C‑591/11, C‑620/11 and C‑640/11, EU:C:2013:660, paragraph 45).
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