Judgment of the General Court (Fifth Chamber) of 14 December 2022.#Autoridad Portuaria de Bilbao v European Commission.#State aid – Ports sector – Corporate tax exemption scheme implemented by Spain in favour of ports in the province of Biscay – Decision declaring the aid incompatible with the internal market – Existing aid – Advantage – Burden of proof – Selective nature – Effect on trade between Member States – Distortion of competition – Appropriate measures.#Case T-126/20.