The EU General Court holds that tax measures are selective when they constitute an exception or deviation from the normal tax system, and are limited to a pre-defined group of undertakings (Banco Santander)
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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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