Court of Justice 20 October 2005, C-88/03 (Portuguese Republic v Commission of the European Communities.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By the present action brought under Article 230 EC, the Portuguese Republic seeks the annulment of the Commission decision C(2002) 4487 of 11 December 2002 (the ‘Decision’), (2) insofar as it qualifies as State aid the tax reductions for residents of the Autonomous Region of the Azores (the ‘Azores’) that form