92By endorsing such an approach, the General Court failed to take account of the requirement arising from the case-law cited in paragraphs 68 to 74 of the present judgment, according to which, in order to determine whether a tax measure has conferred a selective advantage on an undertaking, it is for the Commission to carry out a comparison with the tax system normally applicable in the Member State concerned, following an objective examination of the content, interaction and concrete effects of the rules applicable under the national law of that State. In so doing, it erred in law in the application of Article 107(1) TFEU.
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