85The General Court concluded, in paragraph 185 of the judgment under appeal, that there are no selective advantages for offshore companies. It found that the Commission, having failed to observe the analytical framework relating to the determination of the tax measure’s selectivity, as outlined in paragraphs 143 to 146 of the judgment under appeal and referred to in paragraphs 36 and 37 above, did not succeed in demonstrating that offshore companies, which by their nature have no physical presence in Gibraltar, enjoy selective advantages.
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