On 14 December 2022, the General Court of the European Union issued its judgment upholding a 2018 European Commission decision finding that Spain's taxation of ports does not comply with State aid rules. In that decision, the Commission determined that the partial or full tax exemptions for port authorities in Spain provided a selective advantage that violated the EU State aid rules. Following the decision, the Commission proposed measures that will ensure that Spanish port authorities (including in Bizkaia and Gipuzkoa) – to the extent they carry out economic activities – are subject to corporate tax in the same manner...