In its recent decisions on tax rulings and state aid, the European Commission has claimed that it is merely applying established principles of state aid law. In fact, not only is its approach new, but it is based on a highly questionable legal analysis. In recent years, the EU courts and the Commission have whittled down the effect of the criteria for the application of article 107(1) of the TFEU. The Commission’s decisions conflate the notions of state intervention, economic advantage and selective advantage, such as to come close to rendering any reduction in tax liability a state aid.
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