16Furthermore, the Court has held that where a method of financing aid by means of a tax forms an integral part of the aid measure, the consequences of a failure by the national authorities to comply with the last sentence of Article 93(3) of the Treaty must also apply to that aspect of the aid (Joined Cases C-261/01 and C-262/01 Van Calster and Others [2003] ECR I-12249, paragraph 52). In those circumstances, it follows that the national authorities are therefore required in principle to repay charges levied in breach of Community law (Joined Cases C-192/95 to C-218/95 Comateb and Others [1997] ECR I-165, paragraph 20, and Van Calster and Others, paragraph 53).
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