Regional fiscal autonomy from a state aid perspective : the ECJ's judgment in Portugal v. Commission

With regard to the judgment in Portugal v. Commission, the author considers the Commission's interpretation of the criteria of geographical or regional selectivity, analyses the hypothesis and the conditions established, under which the general or selective character of the tax incentives for firms operating or with a domicile in certain geographical zones of a Member State may be understood and, finally, expresses doubts regarding parts of the judgment and considers the possible implications for Spain.