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)

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. [1] 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