Acceso usuarios
In the Autogrill España and Banco Santander cases, the General Court ruled that a tax measure can be general and not selective even if it applies to a limited or unusual type of situation and is drafted as an exception or derogation from a more general rule. The key question is whether there are companies in similar or comparable situations that are treated differently. The judgments clearly imply that measures exempting, e.g. royalty income are general if they apply to all companies in the position of having similar income.
