Court of Justice 5 July 2016, C-164/15 P and C-165/15 P (European Commission v Aer Lingus Ltd and Ryanair Designated Activity Company.)

OPINION OF ADVOCATE GENERAL MENGOZZI delivered on 5 July 2016 ( 1 ) Joined Cases C‑164/15 P and C‑165/15 P European Commission v Aer Lingus and Ryanair ‛Appeal — State aid — Irish tax on air passengers — Application of differentiated rates — Reduced rate for flights to destinations no more than 300 km from Dublin — Advantage — Selective nature — Assessment where the fiscal measure is likely to