Indien de definitie van het referentiestelsel is vastgesteld in het licht van de beleidsdoelstelling die lidstaten nastreven in elk geval dat buiten de opzet van het belastingstelsel ligt, zouden in de praktijk alle fiscale maatregelen die lidstaten instellen ter bevordering van bepaalde sectoren, activiteiten of soorten ondernemingen, ontkomen aan de toepassing van artikel 107, lid 1, VWEU (76).
If the definition of the reference system was established in the light of the policy objective that Member States pursue in each case which is extrinsic to the logic of the taxation system, then all fiscal measures Member States put in place in order to promote certain sectors, activities or type of undertakings would in practice escape from the application of Article 107(1) TFEU (76).EurLex-2 EurLex-2