A Surprising Interpretation of the Concept of Selectivity
Tax measures are selective when they constitute an exception or deviation from the normal or […]
Tax measures are selective when they constitute an exception or deviation from the normal or […]
Public funding of local sport infrastructure may constitute State aid. The granting of a concession […]
Regulation on land use or changes in such regulations do not constitute State aid. Administrative […]
Extension of an existing aid measure results in the granting of new aid. Only conditions […]
Relief from property tax is State aid even when the user of the property is […]
Public funding of an undertaking is free of State aid when it is accompanied at […]
A measure is attributed to a decision of a Member State if it is allowed […]
For a measure to constitute State aid, it must, among other things, be attributed to […]
Price regulation can constitute State aid if the state forgoes potential revenue. However, for price […]
The only defence for non-recovery of incompatible State aid is absolute impossibility. Obstacles in domestic […]