Judgment_paragraph 64 · Asociación Española de la Industria Eléctrica (UNESA) and Others v Administración General del Estado (C-105/18, C-106/18, C-107/18, C-108/18, C-109/18, C-110/18, C-111/18, C-112/18, C-113/18)

64Since Article 107(1) TFEU defines State interventions on the basis of their effects, independently of the techniques used, it cannot, therefore, be excluded a priori that the criterion of imposing the tax on the use of inland waters for the production of hydroelectricity enables an advantage to be given, in practice, to ‘certain undertakings or the production of certain goods’ within the meaning of Article 107(1) TFEU by mitigating their tax burden in relation to those subject to that tax (see, to that effect, judgment of 26 April 2018, ANGED, C‑233/16, EU:C:2018:280, paragraphs 47 and 48 and the case-law cited).