Joined Cases T-515/13 RENV and T-719/13 RENV: Judgment of the General Court of 23 September 2020 — Spain and Others v Commission (State aid — Aid granted by the Spanish authorities to certain economic interest groupings (EIG) and their investors — Tax regime applicable to certain finance lease agreements for the purchase of ships (Spanish tax lease system) — Decision declaring the aid partly incompatible with the internal market and ordering its recovery in part — Selective nature — Obligation to state reasons — Recovery of the aid — Equal treatment — Legitimate expectations — Legal certainty)