General Thought on Selectivity and Consequences of a Broad Concept of State Aid in Tax Matters journal article Hugo López López European State Aid Law Quarterly, Volume 9 (2010), Issue 4, Page 807 - 819 I. Introduction The concept of State aid, particularly in tax matters, has still not been well determined. This fact may be at least due to three main reasons. Firstly, because the wording of Article 107(1) TFEU allows a broad interpretation. Secondly, due to the heterogeneous nature of fiscal State aids that makes it difficult to draw up general rules which are valid for all cases. A paradigmatic example is the difference existing between a material
Judgment By Formula: Regulatory Form and the Differentiation of Fiscal Measures and Non-Fiscal Measures in EU State Aid Law Christopher McMahon