43Those advantages, conferred by the national legislature, might also entail an additional burden for the public authorities in the form of a State guarantee, waiver in practice of public debts, exemption from the obligation to pay fines or other pecuniary penalties, or a reduced rate of tax. It could be otherwise only if it were shown that placing an undertaking under special administration and allowing it to continue trading did not in actual fact entail an additional burden for the State, compared to the situation that would have arisen had the usual insolvency rules been applied.
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