Can a Tax (rather than a Tax Exemption) Confer a Selective Advantage?
A tax that is levied at one level of government and does not apply to […]
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Belgium’s Alternative Tax Regime for the Diamond Sector
Alternative tax regimes do not provide State aid as long as they raise the amount […]
The Treatment of Advisory and Information Services under State Aid Rules: The Case of the German Milk Levy
Public funding of advisory and information activities may constitute State aid. Public funding of industry […]
An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease [1]
An exception from a tax system is not selective if it is a priori open […]
Altmark, again!
Sectoral regulation is not the same as definition of public service obligation. Aid that favours […]
A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective
Where there is a constitutional division of tax competences, different authorities may tax similar activities […]