The EU General Court holds that tax measures are selective when they constitute an exception or deviation from the normal tax system and that this exception or deviation is limited only to certain undertakings (Banco Santander)

A Surprising Interpretation of the Concept of Selectivity* Tax measures are selective when they constitute an exception or deviation from the normal or common system of taxation. In addition, the exception must be open only to a pre-defined category of undertakings. Introduction Often, the decisive element in whether a tax measure constitutes State aid is the existence of selectivity. On 7 November 2014, the General Court ruled on two almost identical cases that focused on the concept of selectivity: T-399/11, Banco Santander v European Commission and T-219/10, Autogrill Espana v Commission. Banco Santander and Autogrill Espana had applied for annulment of Commission Decisions 2011/282 and 2011/5, respectively. The Decisions concerned the tax amortization of financial goodwill in

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Phedon Nicolaides, The EU General Court holds that tax measures are selective when they constitute an exception or deviation from the normal tax system and that this exception or deviation is limited only to certain undertakings (Banco Santander), 7 November 2014, e-Competitions Bulletin November 2014, Art. N° 70599

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