Otherwise, instead of laying down general rules applying to all undertakings from which a derogation is made for certain undertakings, the Member State could achieve the same result, sidestepping the State aid rules, by adjusting and combining its rules in such a way that their very application results in a different burden for different undertakings [12].
Par conséquent, des taux d'imposition moyens différents s'appliquent aux entreprises soumises à la contribution «santé» selon leur chiffre d'affaires (selon qu'il dépasse ou non les seuils prévus par la loi).