Furthermore, Spain and the alleged recipients maintain that it is logical to consider the vessel to be ‘new’ since no one used it before the leaseholder, and the exercise of the option is agreed when the leasing contract is signed [43].
Elles allèguent avoir donc payé le juste prix du marché et n’avoir bénéficié d’aucun avantage économique au sens de l’article 107, paragraphe 1, du TFUE.