Court of Justice (Second Chamber) 25 July 2018, C-128/16 P (European Commission v Kingdom of Spain and Others.)

JUDGMENT OF THE COURT (Second Chamber) 25 July 2018 ( *1 ) (Appeal — State aid — Article 107(1) TFEU — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Identification of the beneficiaries of the aid — Condition relating to selectivity — Distortion of competition and effect on trade between Member States — Obligation to state reasons)