Opinion of Mr Advocate General Lenz delivered on 11 January 1994

1 Original language: German.

2 Since 1 November 1993 the EEC Treaty has become the EC Treaty in accordance with the Treaty on European Union of 7 February 1992 (OJ 1992 C 191).

3 Law 13/71 of 19 June 1971 on the Organization and Rules governing Official Credit, BOE of 21 June 1971.

4 Law No 39/88 of 28 December 1988 Ley de Haciendu! Locales (Law on municipality finances).

5 Judgment in Case C-202/88 France v Commission [1991] ECR I-1223.

6 Commission Directive 80/723/EEC of 25 June 1980 (OJ 1980 L 195. p. 35).

7 See OJ 1977 L 322, p. 30.

8 Tlic First Council Directive of 12 December 1977 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions (OJ 1977 L 322, p. 30), as most recently amended by the Second Council Directive (89/646/EEC) of 15 December 1989 on the coordination of laws, regulations and administrative provisions relating to the taking up and pursuit of the business of credit institutions and amending Directive 77/780/EEC (OJ 1989 L 386, p. 1).

9 Annex XXXII, and 11.1 (b), fourth indent.

10 See, for example, the judgment in Case 61/79 Amministrazione delle Finanze dello Stato v Denkavit Italiana [1980] ECR 1205, paragraph 12.

11 Judgment in Case 172/80 Züchner v Bayerische Vereinsbank [1981] ECR 2021.

12 Judgments in Case 155/73 Sacchi [1974] ECR 409; Case 90/76 Van Ameyde v UCI [1977] ECR 1091; Case 13/77 INNO v AJAB [1977] ECR 2815; Case 30/87 Bodson v Pompes Funèbres des Régions Libérées [1988] ECR 2479; Case 66/86 Ahmed Saeed Flugreisen and Others v Zentrale zur Bekämpfung Unlauteren Wettbewerbs [1989] ECR 803; Case C-41/90 Höfner and Elser [1991] ECR 1979; Case C-260/89 ERT [1991] ECR I-2925; Case C-179/90 Merci Convenzionali Porto di Genova [1991] ECR I-5889; Case C-18/88 GBINNOBM [1991] ECR I-5941; Joined Cases C-271/90, C-281/90 and C-289/91 Spain, Belgium and Italy v Commission ([1992] ECR I-5833 ); Joined Cases C-46/90 and C-93/91 Lagauche and Evrard([1993] ECR I-5267) and Case C-69/91 Decoster ([1993] ECR I-5335).

13 Judgment in Case 90/76 Van Ameyde v UCI [1977] ECR 1091.

14 Judgment in Case 7/82 GVL v Commission [1983] ECR 483, paragraph 44; judgment in Case 322/81 Michelin v Commission [1983] ECR 3461, paragraph 28.

15 Judgment in Case 27/76 United Brands v Commission [1978] ECR 207, paragraph 10 et seq., and judgment in Case 85/76 Hoffmann-La Roche v Commission [1979] ECR 461, paragraph 21 et seq.

16 See Case 27/76 United Brands v Commission, cited above, paragraphs 63 to 66; see also Case 85/76 Hoffmann-La Roche v Commission, cited above, paragraph 38.

17 Judgment in Case C-18/88 GBINNOBM, cited above, paragraph 20, and judgment in Case C-320/91 Paul Corbeau [1993] ECR I-2533, paragraph 10.

18 Case C-18/88 GBINNOBM, cited above, paragraph 20.

19 Case C-18/88 CBINNOBM, cited above, paragraphs 23 and 24.

20 Case C-18/88 CBINNOBM, eited above, paragraphs 21 and 24.

21 Judgment in Case C-202/88 Frunce v Commission [1991] ECK I-1223, paragraph 12.

22 Judgment in Case 155/73 Sacchi, cited above; judgment in Case 66/86 Ahmed Saeed Flugreisen and Others v Zentrale zur Bekämpfung Unlauteren Wettbewerbs, cited above; Casc C-41/90 Höfner and Elser, cited above; Case C-260/89 ERT, cited above; Case C-179/90 Mera Convenzionali Porto di Genova, cited above; Case C-18/88 CBINNOBM, cued above, and Case C-320/91 Paul Corbeau, cited above.

23 Case 66/86 Ahmed Saeed Flugreisen and Others, cited above, paragraph 55.

24 Case 155/73 Sacchi, cited above, paragraph 15; Case C-41/90 Hofner and Elser, cited above, paragraphs 24 and 25; Case C-260/89 ERT, cited above, paragraphs 33 and 38, and Case C-179/90 Mera Convenzionali Porto di Genova, cited above, paragraph 27.

25 Case C-320/91 Paul Corbeau, cited above, paragraph 15, and Case C-18/88 CBINNOBM, cited above, paragraph 16.

26 As was expressly held in the operative part of the judgment in Case C-320/91 Paul Corbeau, cited above. See also Case C-260/89 ERT, cited above, paragraph 34; Case 66/86 Ahmed Saced Flugreisen and Others, cited above, paragraphs 55 to 57. The judgment in Case 127/73 BRT v Sabam and Fomor [1974] ECR 313, at paragraph 22, is also comparable.

27 Judgment in Joined Cases C-72/91 and C-73/91 Sloman Neptun [1993] ECR I-887, paragraph 19; judgment in Case C-189/91 Kirsammer-Hack [1993] ECR I-6185, paragraph 16.

28 Commission Directive 80/723/EEC of 25 June 1980 on the transparency of financial relations between Member States and public undertakings (OJ1980 L 195, p. 35), as last amended by Commission Directive 93/84/EEC of 30 September 1993 (OJ 1993 L 254, p. 16).

29 Judgment in Joined Cases 188/80 to 190/80 France, Italy and United Kingdom v Commission [1982] ECR 2545, paragraph 2.

30 Judgment in Case 30/59 De Gezamenlijke Steenkolenmijnen v High Authority [1961] ECR 1, which concerned the ECSC Treaty but is also relevant to the concept of aid under Community law.

31 See, to this effect, the Commission's reply to a question asked by Mr Burgbacher, MEP (OJ 1963 125, page 2235) in which the Commission expressly included exemptions from taxes and charges in the hst of potential aid.

32 Judgment in Case 10/71 Ministère Public Luxembourg v Müller [1971] ECR 723.

33 Case 10/71 Ministère Public Luxembourg v Müller, cited above, paragraphs 13 to 16 at page 730.

34 Judgment in Case 172/82 Fabricants Raffineurs d'Huile de Graissage v Inter-Huiles [1983] ECR 555.

35 Sec footnote 32.

36 Case 172/82 Fabricants Rafjineitrs d'Huile de Graissage v Inter-Hudes, cited above, paragraph 15 at page 566.

37 Judgment in Case 72/83 Campus Oil Limited v Minister for Industry and Energy [1984] ECR 2727.

38 Sec Case 72/83, cited above, paragrapli 19 at page 2747.

39 See paragraph 42 et seq.

40 Judgment in Case 52/76 Benedetti v Munari [1977] ECR 163.

41 First, in paragraphs 17 to 19, there is the examination of the question whether aid exists, and then, in paragraphs 20 to 22 an examination of the question whether the undertaking concerned was a public undertaking.

42 Judgment in Case 78/66 Steinike and Weinlig v Federal Republic of Germany [1977] ECR 595, paragraph 18.

43 Judgment in Case 77/72 Capolongo v Maya [1973] ECR 611, paragraphs 4 to 6.

44 Judgment in Case C-354/90 Fédération Nationale du Commerce Extérieur des Produits Alimentaires and Syndicat National des Négociants et Transformateurs de Saumon v French State [1991] ECR I-5505, paragraph 14.

45 Joined Cases C-72/91 and C-73/91 Stornali Neptun, cited above, paragraph 12; Casc C-189/91 Kirsammcr-Hack, cited above, paragraph 14.

46 Judgment in Case 120/73 Lorenz v Germany [1973] ECR 1471.

47 Judgment in Case 41/83 Italy v Commission [1985] ECR 873.

48 See Case 41/83 Italy v Commission, cited above, paragraph 30 at page 888.

49 See Case C-202/88 France v Commission, cited above, paragraph 12.

50 Judgment in Joined Cases C-48/90 and C-66/90 Kingdom of the Netherlands and Others v Commission [1992] ECR I-565.

51 See Joined Cases C-48/90 and C-66/90 Netherlands and Others v Commission, cited above, paragraphs 31 and 32.

52 Joined Cases C-48/90 and C-66/90 Netherlands and Others v Commission, cited above, paragraph 34.

53 Case 78/76 Steinike and Weinlig, cited above, paragraph 9.

54 Judgment in Case C-354/90 fédération Nationale du Commerce Extérieur des Produits Alimentaires and Syndicat National des Négociants et Transformateurs de Saumon v French State, cited above, paragraph 13.