Determining the selectivity criterion is part of the state aid determination process, a test which is important due to the fact that the exact appreciation of the aid determines the efficient allocation of state resources, keeping in mind to reduce the distortion of the competitive environment. Under the Republic of Moldova - European Union Association Agreement, state aid is assessed on the basis of the criteria stemming from the application of the competition rules, which are applicable in the European Union and from the interpretation instruments adopted by the European institutions. The process of taking over European experience in the implementation of state aid legislation also involves examining fiscal state aid measures in order to determine whether these measures meet the selectivity criterion. In the process of analyzing whether the selectivity criterion is met, it is important to determine if the derogation from the tax incentive scheme is justified by the nature or general ideea of the reference system. Where a fiscal incentive is justified by the nature or general scheme of the reference fiscal system, it will not be considered selective and will therefore not fall under the scope of the state aid legislation.