Judgment of the Court (Third Chamber) of 21 December 2016.#European Commission v Aer Lingus Ltd and Ryanair Designated Activity Company.#Appeal — State aid — National tax on air transport– Application of differentiated rates — Lower rate for flights to destinations no more than 300 km from the national airport — Advantage — Selective nature — Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services — Recovery — Excise duty.#Joined Cases C-164/15 P and C-165/15 P.

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