According to point 155 of the Environmental Guidelines, when analysing tax schemes which include elements of State aid in the form of reductions of or exemptions from such tax, the Commission is to analyse in particular the necessity and proportionality of the aid and its effects at the level of the economic sectors concerned.
Enfin, en ce qui concerne le point 159 c), des lignes directrices «environnement», les autorités danoises n'ont fourni aucune information attestant l'existence d'accords axés sur la réalisation d'engagements environnementaux.