The EU Court of Justice holds that State aid selectivity can exist for final and intermediary beneficiary (Spanish tax lease system)

Article published on StateAidHub: http://stateaidhub.eu, republished in e-Competitions with the courtesy of the author. The original title of this article appears below the e-Competitions title. Authors are welcome to write an alternative article on this case/text, provided they have no relationships with a party or related third party. Article will need e-Competitions Board approval before publication.

Selectivity Can Exist at Different Levels: The Case of the Spanish Tax Lease System A tax measure may be selective in relation to both intermediate and final beneficiaries. An undertaking may enjoy a selective advantage even if it passes all tax benefits to other parties. Introduction A measure that is not selective at one level may be selective at another level and a measure that is selective at one level can also be selective at another. The existence of selectivity at different levels was the core issue in the judgment of the Court of Justice of the European Union of 25 July 2018 in case C‑128/16 P, Commission v Spain.[1] The Commission appealed against the judgment of the General Court in cases T‑515/13 and T‑719/13, Spain and others v Commission. The General Court had annulled

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Phedon Nicolaides, The EU Court of Justice holds that State aid selectivity can exist for final and intermediary beneficiary (Spanish tax lease system), 25 July 2018, e-Competitions Bulletin July 2018, Art. N° 88398

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