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Group Taxation, Sectoral Tax Benefits and De Facto Selectivity in State Aid Review

Raymond H.C. Luja


I. Introduction At times state aid and taxation have a somewhat troublesome relationship. Although it is clear that any limitation on state aid will be ineffective if it does not include financial benefits provided through the tax system, the tax system as such provides for certain difficulties in applying generally-phrased state aid rules. The courts have been relatively successful in dealing with these issues however, and they do seem up to the chal


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