TY - THES AU - Estrada Millán, Francisco A3 - Serrano Antón, Fernando PY - 2017 UR - https://hdl.handle.net/20.500.14352/21686 AB - Until the late 90s the legal regime of the State aids in the fiscal area was purely marginal. The application of State aids rulings found an obstacle in the direct tax system, due to the fact that this one was an exclusive competence of the Member... LA - spa PB - Universidad Complutense de Madrid KW - Ayudas fiscales KW - Fiscal State aid TI - Análisis del requisito de ventaja selectiva en sede de ayudas de estado de naturaleza fiscal M3 - doctoral thesis ER -