Opinion of Advocate General Saugmandsgaard Øe delivered on 19 September 2018$

Opinion of Advocate General Saugmandsgaard Øe delivered on 19 September 2018.#Finanzamt B v A-Brauerei.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — State aid — Article 107(1) TFEU — Real property transfer tax — Exemption — Transfers in ownership of a property occurring as a result of restructuring procedures carried out within certain groups of companies — Concept of ‘State aid’ — Condition relating to selectivity — Justification.#Case C-374/17.