1) Selectivity of Health Tests 2) Existing v New Aid in Preferential Electricity Tariffs
A measure can be selective even if it applies to a whole sector. An existing […]
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Turnover Taxes Can be Incompatible with the Internal Market
Progressive taxes levied on turnover can provide State aid that is incompatible with the internal […]
Commission Notice on the Notion of State Aid: Part II – Advantage and Selectivity
This is the second article in a series of three that reviews the Commission’s Notice […]
Special Tax Treatment to Alleviate Structural Disadvantages
Favourable tax treatment to alleviate “structural disadvantages” suffered by certain companies is a selective measure […]
A National Measure that Does Not Apply at Regional Level Is Not Necessarily Selective
Where there is a constitutional division of tax competences, different authorities may tax similar activities […]
Do Free but Compulsory Tests Confer a Selective Advantage?
State aid rules apply to measures which are either harmonised at EU level or are […]
Black Cabs in London Retain ‘Exclusive’ Rights to Drive in Bus Lanes
A detailed note on Case C-518/13 The Queen, on the application of Eventech Ltd v […]
Tax Measures with Specific Objectives Can still Be General
A tax measure that applies to certain transactions is not selective if it does not […]
The Jurisdictional Side of Selectivity
A measure determined independently by similar public entities is not selective even if it varies […]