The EU Court of Justice decides that the various components of a tax system form an indivisible whole and the effect they produce differ (Fútbol Club Barcelona)

“Global” Assessment of Tax Schemes* It is incumbent on the Commission to carry out a global assessment of tax schemes. But it must take into account only those provisions of schemes that apply ex ante and do not depend on the circumstances of individual tax payers. Only when aid has to be recovered must the provisions that apply to the specific circumstances of individual tax payers be taken into account. Introduction In order to determine whether a tax measure confers an advantage, it is first necessary to establish the burden or liability imposed by the reference system from which it deviates. When the reference system is made up several components, the comparison between the normal and the deviation is not so straightforward, especially if in relation to one component the

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