Tax Measures with Specific Objectives Can still Be General* A tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset. Conditions for the application of a tax measure may be justified by the logic of the tax system. The Commission may not use Article 107(3) to assess the compatibility with the internal market of a tax measure that does not constitute State aid. Introduction On 9 December 2014, the General Court ruled in case T-140/13, Netherlands Maritime Technology Association v European Commission.  The Netherlands Maritime Technology Association applied for annulment of Commission Decision SA.34736 of 20 November 2012 concerning a Spanish tax scheme which permitted the early depreciation of certain assets acquired
The EU General Court holds that a tax measure that applies to certain transactions is not selective if it does not preclude any company or type of asset (Netherlands Maritime Technology Association)
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