58It follows, inter alia, that the fact that only taxpayers satisfying the conditions for the application of a measure can benefit from a measure cannot, in itself, make it into a selective measure (see, to that effect, inter alia, judgment of 21 December 2016, Commission v World Duty Free Group and Others, C‑20/15 P and C‑21/15 P, EU:C:2016:981, paragraph 59). Nor can the selective nature of a measure be inferred from the mere fact that it is of a transitional nature, since the decision to limit its application ratione temporis, with a view to ensuring a gradual transition between old and new tax rules, falls within the discretion of the Member States referred to in paragraph 44 above.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.