Spanish Goodwill – A Textbook on Material Selectivity Awaiting a Second Edition journal article Andreas Bartosch European State Aid Law Quarterly, Volume 21 (2022), Issue 1, Page 65 - 71 The Spanish Goodwill saga which has covered more than a decade of fluctuating litigation before the EU Courts has certainly made many of the different shades of the notion of material selectivity visible, some of which it moulded, some of which it re-affirmed. In this it will certainly go down in State aid history as a remarkable piece of jurisprudence. What it has not managed, glady so, is to end the magical mystery material selectivity surrounds itself with. And the latter is very much a blessing to our future debates and discussions.Keywords: Spanish Goodwill; material selectivity; taxMilestones Preview: this article is based on a chapter in the upcoming second edition of the book 'Milestones in State Aid Case Law' (Lexxion 2022).
How Much Could the US Inflation Reduction Act Cost Europe? Eszter Hargita, Filip Puzder, Péter Staviczky