Se f.eks. dom af 2.7.1974 i sag 173/73, Italien mod Kommission, Sml. 1974, s. 709. I denne dom fastslog Domstolen, at hvis de midler, der anvendes til en foranstaltning, finansieres af lovpligtige afgifter (skattelignende afgifter) og derefter fordeles på basis af statslovgivningen, skal de betragtes som statslige midler, selv om de opkræves og administreres af andre myndigheder end de offentlige myndigheder.
See for instance Case 173/73 Italy v Commission [1974] ECR 709, where the Court ruled that where the funds used for a measure are financed through compulsory contributions (e.g. parafiscal charges) and then distributed according to State legislation they must be regarded as State resources even if they are collected and administered by institutions distinct from the public authorities.