I denne dom havde Domstolen nemlig fastslået, at der ikke er tale om støtte, når alle virksomheder uden forskelsbehandling har adgang til forskellige beskatningsformer, som eventuelt indebærer fordele alt efter, hvad virksomhederne rent faktisk vælger.
In that judgment, the Court had held that there was no aid where different taxation formulas, involving potential advantages in the light of the choices actually made by economic operators, were accessible to all operators without discrimination.