57Measures which, in various forms, mitigate the burdens normally included in the budget of an undertaking and which, in that way, are similar to subsidies constitute benefits for the purposes of Article 87(1) EC (Case 30/59De Gezamenlijke Steenkolenmijnen in Limburg v High Authority [1961] ECR 1, 19; Case C-256/97DM Transport [1999] ECR I-3913, paragraph 19; and Case C-276/02Spain v Commission [2004] ECR I-8091, paragraph 24), such as, among others, the supply of goods or services on favourable terms (see Case T-274/01Valmont v Commission [2004] ECR II-3145, paragraph 44 and the case-law cited).