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Selectivity and Tax Measures: (Where) Does It Go Wrong? A Critical Assessment of the Selectivity Test Regarding Tax Measures and How To Move Forward

https://doi.org/10.2139/ssrn.4850252
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1017/cbo9780511841408openalex-extracted
European Union Law
inferredcites →https://doi.org/10.1017/s2071832200012268openalex-extracted
Defining the Balance between Free Competition and Tax Sovereignty in EC and WTO Law: The “due respect” to the General Tax System
inferredcites →https://doi.org/10.1093/acprof:oso/9780199265329.001.0001openalex-extracted
The Law of State Aid in the European Union
inferredcites →https://doi.org/10.1093/acprof:oso/9780199265329.003.0001openalex-extracted
Definition of Aid
inferredcites →https://doi.org/10.1093/acprof:oso/9780199533398.001.0001openalex-extracted
The Definition of Subsidy and State Aid
inferredcites →https://doi.org/10.15375/zwer-2004-0107openalex-extracted
EC State Aid Law and Policy
inferredcites →https://doi.org/10.21552/estal/2010/4/203openalex-extracted
General Thought on Selectivity and Consequences of a Broad Concept of State Aid in Tax Matters
inferredcites →https://doi.org/10.21552/estal/2011/1/220openalex-extracted
The German Scheme on the Fiscal Carryforward of Losses – a “Selected” Case
inferredcites →https://doi.org/10.21552/estal/2012/2/281openalex-extracted
State Aid and Taxation: Recent Trends in the Case Law of the ECJ
inferredcites →https://doi.org/10.21552/estal/2012/2/285openalex-extracted
The Requirement of Selectivity in the Recent Case-Law of the Court of Justice
inferredcites →https://doi.org/10.21552/estal/2012/4/314openalex-extracted
The Concept of Selectivity: An Ever Wider Scope
inferredcites →https://doi.org/10.21552/estal/2012/4/315openalex-extracted
The Gibraltar State Aid and Taxation Judgment – A “Methodological Revolution”?
inferredcites →https://doi.org/10.4337/9780857936424openalex-extracted
Research Handbook on European State Aid Law
inferredcites →https://doi.org/10.4337/9780857936424.00017openalex-extracted
The Concept of Selectivity?
inferredcites →https://doi.org/10.5040/9781474200929openalex-extracted
Abuse of EU Law and Regulation of the Internal Market
inferredcites →https://doi.org/10.54648/239680openalex-extracted
Taxation and State Aid Law in the European Union
inferredcites →https://doi.org/10.54648/cola2008007openalex-extracted
Can general measures be...selective? Some thoughts on the interpretation of a state aid definition
inferredcites →https://doi.org/10.54648/cola2010032openalex-extracted
Is there a need for a Rule of Reason in European State aid law? Or how to Arrive at a Coherent Concept of Material Selectivity?
inferredcites →https://doi.org/10.54648/cola2013164openalex-extracted
State aid is falling down, falling down: An analysis of the case law on the notion of aid
inferredcites →https://doi.org/10.54648/ecta1999053openalex-extracted
How state aid affects tax competition
inferredcites →https://doi.org/10.54648/ecta2007014openalex-extracted
The specificity criterion in fiscal aid review: proposals for state aid control of direct business tax measures
inferredcites →https://doi.org/10.54648/ecta2008083openalex-extracted
Tax selectivity in State aid review: a debatable case practice
inferredcites →https://doi.org/10.54648/ecta2009030openalex-extracted
European Commission Competence in Reviewing Direct Business Tax Measures
inferredcites →https://doi.org/10.54648/ecta2009035openalex-extracted
The Contemporary Meaning of ‘Sovereignty’ in the Supranational Context of the EC as Applied to the Income Tax Case Law of the ECJ
inferredcites →https://doi.org/10.54648/ecta2010020openalex-extracted
Distinction between State Aid and General Tax Measures
inferredcites →https://doi.org/10.54648/ecta2012029openalex-extracted
Asymmetrical Tax Burdens and EU State Aid Control
inferredcites →https://doi.org/10.54648/ecta2013002openalex-extracted
EU State Aid Rules Applied to Indirect Tax Measures
inferredcites →https://doi.org/10.54648/ecta2013003openalex-extracted
EU Review of Direct Tax Measures: Interplay between Fundamental Freedoms and State Aid Control
inferredcites →https://doi.org/10.54648/taxi2004048openalex-extracted
State Aid and Tax: the Third Way?
inferredcites →https://doi.org/10.54648/taxi2012008openalex-extracted
The Growing Importance of the Prohibition of State Aids in Tax Matters
inferredcites →https://doi.org/10.54648/taxi2012010openalex-extracted
Fiscal Aid Review and Cross-Border Tax Distortions
inferredcites →https://doi.org/10.54648/taxi2012012openalex-extracted
Direct Taxation and State Aid: Recent Developments Concerning the Notion of Selectivity
inferredcites →https://doi.org/10.54648/taxi2012040openalex-extracted
Tax Legislation within the Scope of EU-State Aid Law: An Overview of Critical Issues Arising from the German Reorganization Clause
inferredcites →https://doi.org/10.59403/3be7nw4openalex-extracted
EU Tax Law – Direct Taxation
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