The exemption in this case seemed to consist of a tax reduction measure lacking any incentive element or counterpart on the part of the beneficiaries, and its compatibility with competition rules had not been demonstrated.
I det foreliggende tilfælde var fritagelsen en afgiftslettelse uden nogen form for incitament eller modydelse fra støttemodtageren, og det var ikke muligt at godtgøre, at støtten er forenelig med konkurrencereglerne.