Judgment_paragraph 270 · Grand Duchy of Luxembourg and Others v European Commission (T-516/18, T-525/18)

270In that regard, it should be borne in mind that the examination of the selectivity condition implies, in principle, the determination, as a first step, of the reference framework within which the measure concerned falls, that determination being of greater importance in the case of tax measures, since the very existence of an advantage may be established only when compared with ‘normal’ taxation (judgments of 6 September 2006, Portugal v Commission, C‑88/03, EU:C:2006:511, paragraph 56, and of 21 December 2016, Commission v Hansestadt Lübeck, C‑524/14 P, EU:C:2016:971, paragraph 55).

Grand Duchy of Luxembourg and Others v European Commission (T-516/18, T-525/18)

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