23It follows that a measure by which the public authorities grant certain undertakings favourable tax treatment, which, although not involving the transfer of State resources, places the recipients in a financial position more favourable than that of other taxpayers, amounts to State aid within the meaning of Article 107(1) TFEU. On the other hand, tax advantages resulting from a general measure applicable without distinction to all economic operators do not constitute State aid within the meaning of Article 107 TFEU (judgment in P, C‑6/12, EU:C:2013:525, paragraph 18 and the case-law cited).
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