35Next, it must be borne in mind that the aim of Article 87 EC is to prevent trade between Member States from being affected by advantages granted by public authorities which, in various forms, distort or threaten to distort competition by favouring certain undertakings or certain products. The notion of aid can thus encompass not only positive benefits such as subsidies, loans or direct investmentin the capital of enterprises, but also interventions which in various forms mitigate the charges which are normally included in the budget of an undertaking and which therefore, without being subsidies in the strict sense of the word, are of the same character and have the same effect (see Case 234/84 Belgium v Commission [1986] ECR 2263, paragraph 13, and Case C-39/94 SFEI and Others [1996] ECR I-3547, paragraph 58).
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