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Spanish Fiscal Aid Cases ∙ T-219/10, T-399/11 and T-140/13 ∙ Annotation by Adrien Giraud and Sylvain Petit

Combined Annotation on Case T-219/10, Autogrill España v. Commission, Case T-399/11, Banco Santander and Santusa v. Commission, and Case T-140/13, Netherlands Maritime Technology Association

Adrien Giraud, Sylvain Petit

Over the last two months of 2014, the General Court of the European Union (hereinafter ‘the GC’) handed down three interesting judgments that deserve a closer look because of their insights on the controversial topic of the notion of selectivity in the context of taxation measures. Although they are not exactly ground breaking, they do provide a useful reminder of the difference between the notions of advantage and of selectivity. More importantly, we however argue below that they may signal a new and more profound trend: that of insisting that the competitive analysis be placed back into State aid law.
Keywords: Fiscal aid; Notion of advantage; Notion of selectivity; Category of undertakings

Respectively partner and associate at Willkie Farr & Gallagher LLP (Brussels).


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