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The Notion of Indirect Selectivity in Fiscal Aids: A Reasoned Review of the Community Practice

Pierpaolo Rossi-Maccanico


I. Introduction This article aims at broadening the ongoing debate about the selectivity notion as applied to the area of fiscal aids by providing a different and slightly innovative perspective to certain findings resulting from the recent Community practice in reviewing business tax measures. One way to grasp the selectivity issue relating to State aid review of fiscal measures is in the notion of “indirect selectivity”. This is the selectivity that


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