90The definition of aid is thus more general than that of a subsidy because it includes not only positive benefits, such as subsidies themselves, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect (Steenkolenmijnen v High Authority, p. 19; Case C-387/92 Banco Exterior de Espana [1994] ECR I-877, paragraph 13; Ecotmde, paragraph 34; Case C-143/99 Adria-Wien Pipeline and Wietersdorfer & Peggauer Zementwerke [2001] ECR I-8365, paragraph 38; and Case C-5/01 Belgium v Commission, paragraph 32).
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