16The documents in the file submitted to the Court do not suggest that the levy imposed by the Meststoffenwet is hypothecated to the aid for the transport of manure introduced on the basis of Article 9(4) of that law. Under the Meststoffenwet, the competent authorities may exercise discretion in allocating the revenue from the levy to the various purposes, including that provided for in Article 9(4). The revenue from the levy therefore has no direct impact on the amount of aid as it may be used to finance other measures provided for in that law which do not have all the features of aid within the meaning of Article 92(1) of the Treaty (now Article 87(1) EC).
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