Court of Justice (Fifth Chamber) 18 July 2013, C‑6/12 (P Oy.)

JUDGMENT OF THE COURT (Fifth Chamber) 18 July 2013 ( *1 ) ‛State aid — Articles 107 and 108 TFEU — Condition of ’‘selectivity’ — Regulation (EC) No 659/1999 — Article 1(b)(i) — Existing aid — National legislation concerning corporate income tax — Deductibility of losses sustained — Non-deductibility in the case of change of ownership — Authorisation of derogations — Degree of latitude of the tax