Efter Kommissionens opfattelse ligner situationen i den foreliggende sag mere situationen i den nævnte dom i sagen Adria-Wien, hvor Domstolen fastslog, at der vitterlig var tale om en selektiv fordel, fordi energiafgiftslempelsen begunstigede visse virksomheder eller produktionen af visse varer i sammenligning med andre virksomheder, som befandt sig i en retlig og faktuel situation, der var sammenlignelig i lyset af den målsætning, som den pågældende afgift forfulgte.
In the Commission’s view this case is therefore more similar to the situation in the abovementioned Adria-Wien judgment, where the Court of Justice ruled that there was indeed a selective advantage because the energy tax relief favoured certain undertakings or the production of certain goods in comparison with other undertakings which were in a legal and factual situation that was comparable in the light of the objective pursued by the tax in question.