See Judgment of the Court of Justice of 29 March 2012, Ministero dell'Economia e delle Finanze, C-417/10, ECLI:EU:C:2012:184, paragraphs 40, 41 and 42.
Arrêt de la Cour de justice du 24 juillet 2003, Altmark Trans, C-280/00, ECLI:EU:C:2003:415, points 77 et 78.