According to PYMAR, this letter indicates that the Commission had information and was aware of the existence of the tax lease system and that it has investigated the matter in 2001 already without taking any action, which created the legitimate expectation that the Spanish measure did not constitute aid.
En droit, l’application discrétionnaire de l’amortissement anticipé des actifs achetés à bail (article 115, paragraphe 11, du TRLIS) équivaut à une application anticipée de l’amortissement accéléré d’actifs achetés à bail (article 115, paragraphe 6, du TRLIS).