An Exception Is Not Necessarily Selective: The Case of the Spanish Tax Lease*  An exception from a tax system is not selective if it is a priori open to any tax payer. Checks by tax authorities to ensure that a measure is applied correctly do not constitute exercise of administrative discretion that may render a measure de facto selective. The impact of a measure on trade and competition cannot be merely presumed just because it may apply to any sector. Rather, it must be shown to be reasonably expected as a result of the application of the measure to the specific situation of the beneficiaries. Introduction A year ago in two judgments – Autogrill and Banco Santander – the General Court made legal history by laying down the principle that an exception from a tax system is not
The EU General Court overturns a Commission finding that a Spanish tax lease system is illegal State aid (Spain / Lico Leasing / Pequeños y Medianos Astilleros Sociedad de Reconversión)
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