@article{nicolaides2018the author = {Phedon Nicolaides}, title = {The Case of the Spanish Tax Lease System · Case C-128/16 P Commission v Spain · Annotation by Phedon Nicolaides}, journal = {European State Aid Law Quarterly}, volume = {17}, number = {3}, year = {2018}, keywords = {Economic Interest Group;Tax selectivity;Selectivity;direct beneficiaries;indirect beneficiaries;passing on advantage}, abstract = {A tax measure can be selective in relation to both direct and indirect beneficiaries. A beneficiary that passes on all benefits to third parties may still derive a selective advantage. The selectivity of such advantages have to be determined on the basis of their effects, not the form of the tax. Keywords: Selectivity; Direct beneficiaries; Indirect beneficiaries; Passing on advantage.}, url = {https://doi.org/10.21552/estal/2018/3/10} doi = {10.21552/estal/2018/3/10} }