22Thus, if the revenue from such a charge is intended to finance activities for the special advantage of the taxed national products processed or marketed on the national market, it may follow that the charge imposed on the basis of the same criteria nevertheless constitutes discriminatory taxation in so far as the fiscal burden on products processed or marketed on the national market is neutralised by the advantages which the charge is used to finance whilst the charge on the products exported in an unprocessed state constitutes a net burden (see, by way of analogy, Case 73/79Commission v Italy [1980] ECR 1533, paragraph 15, Joined Cases C-78/90 to C-83/90Compagnie Commerciale de l'Ouest and Others [1992] ECR I-1847, paragraph 26, and UCAL, paragraph 21).