dalla Corte di Giustizia

Judgment in Joined Cases C-471/09 P to C-473/09 P and C-474/09 P to C-476/09 P Territorio Histórico de Vizcaya - Diputación Foral de Vizcaya and Others v Commission 

(...) The Court confirms that two Basque tax relief measures – a reduction in the basis of assessment for corporation tax for newly established firms and tax credit amounting to 45% of certain investments – are State aid incompatible with the common market - The conduct of the Commission in relation to earlier Basque tax schemes could not justify a legitimate expectation on the part of the regional authorities concerned (...)