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.
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.