State aid contained in tax systems specifically, to be caught by Article 87( 1 ), the aid must (i) confer an economic advantage on the re­cipient, (ii) be granted by the State or through State resources, (iii) be granted selectively to 'cer­tain undertakings' or to 'the production of certain goods' and thus distort competition, and (iv) affect trade between Member States.
For at falde ind under artikel 87, stk. 1, skal støtten mere konkret a) give støttemodtageren en økonomisk fordel, b) ydes af staten eller via statslige res­sourcer, c) ydes selektivt til »visse virksomhe­der« eller til »visse produktioner« og således fordreje konkurrencevilkårene samt d) påvirke samhandelen mellem medlemsstaterne.