Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024

Journal
Popa, O.
European Union
European Taxation 2025 (Volume 65), No. 2/3
Price USD 45

This note considers the evolution of the identification of a reference framework for the selectivity analysis in the “State aid cases”, prompted by the 2024 (unexpected) holding of the ECJ in the Apple decision.