43The Court has also held that those liable to pay a tax cannot rely on the argument that the exemption enjoyed by other businesses constitutes State aid in order to avoid payment of that tax (see Case C-390/98 Banks [2001] ECR I-6117, paragraph 80). It follows that, even if the exemption at issue in the main proceedings constitutes aid within the meaning of Article 87 EC, the fact that the aid may be unlawful does not affect the legality of the tax itself.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.