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Publishers Abstract:
The objective of State aid control is to ensure that government interventions do not distort competition and intra-Community trade. In this respect, State aid is defined as an advantage in any form whatsoever conferred on a selective basis to undertakings by a Member State. It would be desirable to have more clarity in the European Court of Justice case law on whether general measures can in practice be outside State aid control in cases other than the ones justified by the nature or general scheme of the system. As presented above, not only are some pronouncements of the Court difficult to reconcile: export aid which is at the disposal of every undertaking is selective, but the tax concession in favor of taxpayers who sell certain financial assets is not, the latter being considered as 'a general measure applicable without distinction to all economically active persons.'
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