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DOI: 10.33226/0137-5490.2022.5.2
JEL: K21, K23, K33, K34

The reference point for assessing the selectivity of national non-tax measures in the European Union law

The application of the selectivity criterion forming a part of the State aid definition under the European Union Law is widely regarded as highly problematic owing to the need to establish a general benchmark in order to establish whether there has been a preferential treatment, anytime when a measure under scrutiny have a scope extending beyond specifically named undertakings. The purpose of this paper is to analyze the existing European case-law and the European Commission's decisions on the selectivity criterion with a particular emphasis on its evolution observable in the newer acquis, and on this basis to verify the hypothesis that the interpretative standard adopted to the assessment of the selectivity criterion for non-tax measures is conceptually inadequate and the direction of changes is incapable of addressing these deficiencies. Within this framework the author formulates a postulate regarding modification of the interpretative standard with an aim to increase transparency and reduce arbitrariness in State aid assessments.

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Keywords: EU law; State aid; selectivity; general scheme of the system; relevant market

References

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