120The tax deduction introduced by Law No 43/1995 can benefit only one category of undertaking, namely undertakings which have export activities and make certain investments referred to by the contested measures. Such a finding is sufficient to show that that tax deduction fulfils the condition of specificity which is one of the characteristics of the definition of State aid, that is, the selective nature of the advantage in question (see, with respect to a preferential rediscount rate for exports granted by a State in favour only of exported domestic products, Commission v France, paragraphs 20 and 21; with respect to interest rate rebates on loans for export, Case 57/86 Greece v Commission [1988] ECR 2855, paragraph 8; with respect to a system relating to insolvency derogating from the ordinary rules for large undertakings in difficulties which owe particularly large debts to certain, mainly public, classes of creditors, Ecotrade, paragraph 38).
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