%A Nicolaides, Phedon %D 2018 %T The Case of the Spanish Tax Lease System · Case C-128/16 P Commission v Spain · Annotation by Phedon Nicolaides %! The Case of the Spanish Tax Lease System · Case C-128/16 P Commission v Spain · Annotation by Phedon Nicolaides %X <p>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.</p> %U https://doi.org/10.21552/estal/2018/3/10 %0 Journal Article %R 10.21552/estal/2018/3/10 %J European State Aid Law Quarterly %V 17 %N 3