Benedikt Ellenrieder
Die materielle Selektivität steuerlicher Beihilfen
[The Material Selectivity of Fiscal Aid Measures.]
2020. 955 pages. Price for libraries
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Summary
Since the late nineties, fiscal aid measures have become massively important in both theory and practice, partly because of the high-profile interest created by some drastic legal consequences. Benedikt Ellenrieder's in-depth analysis is devoted to the selectivity criterion, which usually determines the aid status of tax measures.