Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 10, 2017 erstellt
Beschreibung:
The European Commission's decisions in the State aid cases of Starbucks and Fiat are the first decisions in the series of the tax rulings investigations. These decisions have been criticised as excessively widening the scope of the concept of selectivity. This article, however, argues that the Commission did not overreach itself. The Commission applied a well-established methodology and integrated certain new elements into it, like the arm's length principle, in order to respond to novel issues. This stance does not indicate a tendency towards widening the concept of selectivity; it rather signifies the Commission's disposition to focus on the effects of the aid measures and to conduct its assessments with less formalism