Fordele er ifølge EF-traktatens artikel 87, stk. 1, indgreb, der under forskellige former letter de byrder, som normalt belaster en virksomheds budget, og derved har tilsvarende virkninger [22].
Measures which, in various forms, mitigate the burdens which are normally included in the budget of an undertaking and which are thereby similar to subsidies constitute advantages for the purposes of Article 87(1) [22].