Court of Justice 6 May 2004, C-186/02 P and C-188/02 P (Daewoo Electronics Manufacturing España SA (Demesa) (C-183/02 P) and Territorio Histórico de Álava - Diputación Foral de Álava (C-187/02 P) v Commission of the European Communities.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the 1990s the Comunidad Autónoma del País Vasco (‘the Basque Country’) and the Territorio Histório de Álava, a regional authority in the Basque Country with legislative powers in the field of taxation (‘Álava’), provided support in the form of subsidies and tax concessions to two undertakings which located