Judgment_paragraph 46 · Air Liquide Industries Belgium SA v Ville de Seraing and Province de Liège (C-393/04, C-41/05)

46It would be otherwise if the tax and the envisaged exemption were an integral part of an aid measure. For a tax to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid and has a direct impact on the amount thereof and, consequently, on the assessment of the compatibility of that aid with the common market (see Streekgewest, paragraph 26, and Joined Cases C-266/04 to C-270/04, C-276/04 and C-321/04 to C-325/04 Casino France and Others [2005] ECR I-9481, paragraph 40). However, a tax cannot be hypothecated to an exemption from payment of that same tax for a category of businesses. Application of a tax exemption and its extent do not depend on the tax revenue (see Streekgewest, paragraph 28, and Casino France and Others, paragraph 41).

Air Liquide Industries Belgium SA v Ville de Seraing and Province de Liège (C-393/04, C-41/05)

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