The European Commission (Commission) is formally investigating the Dutch tax exemption on natural gas used in installations for producing ceramic products. The Commission is investigating whether the measure provides a specific advantage to the ceramic industry, thereby constituting State aid. Such aid is only lawful if it is related to a particular exceptional aim, for example environmental protection. The Dutch Government asserts that the exemption is justified, on the basis that it fits in within the logic and structure of the Dutch tax system and therefore does not confer a selective advantage.