28So far as concerns the condition relating to the selectivity of the advantage, inherent in the concept of a ‘State aid’ measure, within the meaning of Article 107(1) TFEU, which alone is the subject of the objection made by the Commission in the context of the first ground of appeal of the present appeal, it follows from equally settled case-law of the Court of Justice that that condition requires a determination as to whether, under a particular legal regime, the national measure at issue is such as to favour ‘certain undertakings or the production of certain goods’ over other undertakings which, in the light of the objective pursued by that regime, are in a comparable factual and legal situation and which accordingly suffer different treatment that can, in essence, be classified as discriminatory (judgment of 19 December 2018, A-Brauerei, C‑374/17, EU:C:2018:1024, paragraph 35 and the case-law cited).
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