I det foreliggende tilfælde var fritagelsen en afgiftslettelse uden nogen form for incitament eller modydelse fra støttemodtageren, og det var ikke muligt at godtgøre, at støtten er forenelig med konkurrencereglerne.
The exemption in this case seemed to consist of a tax reduction measure lacking any incentive element or counterpart on the part of the beneficiaries, and its compatibility with competition rules had not been demonstrated.