41As the Advocate General also observed in point 60 of his Opinion, the General Court’s approach, summarised in paragraph 34 of the present judgment, is at odds with the principles enshrined in the case-law of the Court of Justice, recalled in paragraphs 36 to 40 of the present judgment, according to which the examination that the Commission must carry out in order to establish the selectivity of a fiscal aid scheme coincides, so far as concerns the identification of the reference system or ‘normal’ tax system, with the examination that must be carried out in order to verify whether the measure at issue has the effect of conferring an advantage on its beneficiaries.
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