This would imply that there are two distinct tax schemes (one under Section 24a and another under Sections 24b and 24c), and that the relevant reference system for determining whether they entail State aid should be the tax scheme under Section 24b.
Compte tenu de ces éléments, la Commission ne peut considérer que les conditions des points 24 et 27 de l'ancienne Communication sont remplies à suffisance.