The second scenario corresponds to symmetrical devolution of tax powers [226] – a model of distribution of tax competences in which all infra-State authorities at a particular level (regions, districts or others) of an EEA State have the same autonomous power in law to decide the applicable tax rate within their territory of competence, independently of the central government.
Dans un tel cas, l'évaluation de la nature sélective de la mesure en cause dépend du degré d'autonomie de l'autorité concernée à l'égard du gouvernement central de l'État de l'EEE [228].