During the course of its examination, the Court of First Instance states that within the context of the first part of the plea, the complainant pleads that the Commission wrongly concluded that there was no advantage, due to an incorrect assessment of the Spanish tax system.
Dans son examen, le Tribunal signale que, dans le cadre d’une première branche, le plaignant soutient que la Commission a conclu à tort à l’absence d’avantage en raison d’une appréciation erronée du régime fiscal espagnol.