Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024

This note considers the evolution of the identification of a reference framework for the selectivity analysis in the “State aid cases”, prompted by the 2024 (unexpected) holding of the ECJ in the Apple decision.

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Publication Details

Journal
European Taxation
Published
2025-01-27
DOI
https://doi.org/10.59403/cj1gsa
Primary Topic
EU Law and Policy Analysis
Type
article
Field-Weighted Citation Impact
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article

Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024

Oana Paula Popa
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European Taxation
EU Law and Policy Analysis
article

Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024

Oana Paula Popa
article en

Abstract

This note considers the evolution of the identification of a reference framework for the selectivity analysis in the “State aid cases”, prompted by the 2024 (unexpected) holding of the ECJ in the Apple decision.

European TaxationVol. 65(2/3)
Openalex Percentile: Top 98%
EU Law and Policy Analysis
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Identifying the Reference Framework in the State Aid Cases – From Past to Future, with a Turning Point in 2024 — Oana Paula Popa · European Taxation (2025) | TGRS Research Map | TGRS