The State Aid Selectivity-Test in Corporate Tax Matters: CJEU Applies Common Sense in Its Judgments on the German ‘Sanierungs’-clause, but Do We Have All Pieces of the Puzzle Now? - EC Tax Review View The State Aid Selectivity-Test in Corporate Tax Matters: CJEU Applies Common Sense in Its Judgments on the German ‘Sanierungs’-clause, but Do We Have All Pieces of the Puzzle Now? by - EC Tax Review The State Aid Selectivity-Test in Corporate Tax Matters: CJEU Applies Common Sense in Its Judgments on the German ‘Sanierungs’-clause, but Do We Have All Pieces of the Puzzle Now? 27 6 EC Tax Review