Tax selectivity in European law of state aid: legal assessment and alternative approaches

Publishers Abstract
State aid law is an EU regulatory instrument of competition whose application to taxation can be complex. In this context, the article deals with the application of State aid law to tax matters, focusing on the assessment of the selectivity criterion.

The article analyses the current methodology developed by the Court’s case law to apply this criterion to tax measures. After pointing out the limits of the Court’s reasoning, which can be subtle in practice, the article addresses other approaches which may be introduced as alternatives under EU law.

• Primary Source

Sweet and Maxwell: European Law Review http://www.sweetandmaxwell.co.uk/catalogue/productdetails.aspx?recordid=427&productid=6968

ESO: Background information: The Selectivity of Tax Measures: A Tale of Two Consistencies http://www.europeansources.info/record/the-selectivity-of-tax-measures-a-tale-of-two-consistencies/

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