The reference system for determining the selectivity of a tax measure must have its own logic and be autonomous and its identification depends on the content, structure and specific effects of the applicable rules. A measure that does not exclude any particular undertaking can be selective if it treats differently undertakings which are in similar situations. Introduction On 6 October […]
State Aid Law
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State Aid Uncovered Blog
- World Duty Free Group v European Commission and T-399/11 RENV ×
- World Duty Free Group v European Commission and T-399/11 RENV ×
16. November 2021 |
State Aid Uncovered
by Phedon Nicolaides
The reference system for determining the selectivity of a tax measure must have its own logic and be autonomous and its identification depends on the content, structure and specific effects of the applicable rules. A measure that does not exclude any particular undertaking can be selective if it treats differently undertakings which are in similar situations. Introduction On 6 October […]
- World Duty Free Group v European Commission and T-399/11 RENV ×
16. November 2021 |
State Aid Uncovered
by Phedon Nicolaides
The reference system for determining the selectivity of a tax measure must have its own logic and be autonomous and its identification depends on the content, structure and specific effects of the applicable rules. A measure that does not exclude any particular undertaking can be selective if it treats differently undertakings which are in similar situations. Introduction On 6 October […]