27In the case of the main proceedings, the aid measure takes the form of an exemption from tax on waste. Even if, for the purposes of the budget estimates of the Member State in question, the tax advantage was compensated for by the increase in the amount of the tax on waste from NLG 28.50 to NLG 29.20 per 1000 kg of waste, that fact is not sufficient in itself to show that the tax was hypothecated to the tax exemption.
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