48While it is true that, formally, the appellants’ action concerned only the Commission’s assessment, in the decision at issue, of the condition relating to selectivity and not the condition relating to the existence of an economic advantage, the fact remains that, as has already been pointed out, their line of argument was, on the substance, equally relevant to the assessment of both conditions, because it concerned the identification, in that decision, of the reference system or the ‘normal’ tax system, an examination which is identical for both of those conditions and which, if it were contrary to the applicable national law, would necessarily vitiate the assessment of both conditions to the same extent.
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