La selettività negli aiuti fiscali: estensione della nozione e limiti alla discrezionalità fiscale nazionale

Selectivity is a tricky notion when applied to fiscal aid, mostly because of the peculiar structure of this type of aid. As recent tax ruling cases (such as Apple, Fiat and Starbucks) have shown, the definition of the notion of fiscal aid is becoming crucial in determining the relationship between supranational integration and national tax sovereignty. Against this backdrop, the aim of the present Insight is to offer a critical reading of the case-law concerning the notion of selectivity in the grant of fiscal aid. The Insight analyses, in particular, the recent cases Commission v. World Duty Free Group SA et al. (Court of Justice, judgment of 21 December 2016, joined cases C-20/15 P and C-21/15 P [GC]) and Commission v. Hansestadt Lübeck (Court of Justice, judgment of 21 December 2016, case C-524/14 P [GC]) which extend the notion of selectivity according to a discrimination-based approach.