51In the third place, as regards the second and fourth conditions relating, respectively, to an effect on trade between Member States and on competition of a tax exemption such as that at issue in the main proceedings, it should be borne in mind that for the purposes of categorising a national measure as State aid, it is necessary, not to establish that the aid has a real effect on trade between Member States and that competition is actually being distorted, but only to determine whether that aid is liable to affect such trade and to distort competition (judgment in Libert and Others, C‑197/11 and C‑203/11, EU:C:2013:288, paragraph 76 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.