Judgment_paragraph 62 · Banco Santander, SA and Others v European Commission (C-53/19 P)

62In that context, it must be stated, as a preliminary point, that the determination of the reference framework, which must be carried out following an exchange of arguments with the Member State concerned, must follow from an objective examination of the content, the structure and the specific effects of the applicable rules under the national law of that State. In that regard, the selectivity of a tax measure cannot be assessed on the basis of a reference framework consisting of some provisions of the national law of the Member State concerned that have been artificially taken from a broader legislative framework (judgment of 28 June 2018, Andres (insolvency Heitkamp BauHolding) v Commission, C‑203/16 P, EU:C:2018:505, paragraph 103).