Judgment_paragraph 96 · United Kingdom of Great Britain and Northern Ireland and Others v European Commission (C-555/22 P)

96It should also be borne in mind that, outside the spheres in which EU tax law has been harmonised, it is the Member State concerned which determines, by exercising its own competence in the matter of direct taxation and with due regard for its fiscal autonomy, the characteristics constituting the tax, which define, in principle, the reference framework or the ‘normal’ tax regime, from which it is necessary to analyse the condition relating to selectivity. This includes the determination of the tax base, the taxable event and any exemptions to which the tax is subject (judgment of 5 December 2023, Luxembourg and Others v Commission, C‑451/21 P and C‑454/21 P, EU:C:2023:948, paragraph 112 and the case-law cited).

United Kingdom of Great Britain and Northern Ireland and Others v European Commission (C-555/22 P)

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