As regards the measure's financing through State resources, the Court of Justice has consistently held that a measure by which the public authorities grant to certain undertakings a tax exemption which, although not involving a positive transfer of State resources, places the persons to whom it applies in a more favourable financial situation than other taxpayers constitutes State aid [97].
l'application d'une correction sur le capital d'exploitation pour tenir compte des différences entre SMBV et les points de comparaison qui ont été utilisés pour estimer une majoration de pleine concurrence [133].