- Volume 11 (2012), Issue 4
- Vol. 11 (2012), No. 4
- >
- Pages 791 - 803
- pp. 791 - 803
The Concept of Selectivity: An Ever Wider Scope
In order to determine whether a tax measure is selective, it is encessary to define the reference tax system. Although the intentions of public authorities are not relevant in the classification of a measure as State aid, the cases reviewed in this article reveal that intetions are important in establishing the reference tax system. Normally, tax measures are found to be selective because they provide for exceptions for certain undertakings or products. The cases reviewed