<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \n\n<\/div>\n","protected":false},"excerpt":{"rendered":"

For the Grand Chamber of the CJEU, a tax exemption based on objective and non-discriminatory criteria and integrated into the logic of the legal system which it accompanies is inherent in the \u2018normal\u2019 tax regime and does not, in principle, confer a selective advantage. In such cases, the conditions for granting the exemption are neutral from the point of view of competition, as the fact that some undertakings satisfy those conditions, while others do not, is not relevant in the light of the rules on State aid. <\/p>\n","protected":false},"featured_media":322569,"template":"","publicacion_categoria":[126],"class_list":["post-350264","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\n