93In addition, in order to assess whether the decision at issue is sufficiently reasoned with regard to the selectivity of the advantages arising from the tax measures at issue, the distortion of competition and the effect on trade between Member States, it is necessary to examine the content of that decision in its entirety.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.