18As regards the present case, it should be noted that the tax regime to which FT was subject during the second period under consideration, namely during the years from 1994 to 2002, constituted an exception to the general law regime. In particular, that company benefited from specific tax treatment at national level, characterised by the fact that business tax was calculated on the basis of a weighted average rate, as opposed to the various rates applicable in the different local authorities, whereas the rates to which other undertakings were subject were those voted annually by those authorities. Moreover, FT was subject to a single rate of business tax in its principle place of business, whereas other undertakings were taxed at the different rates voted by the local authorities in the territory within which those undertakings had establishments. A rate of 1.9 % was also applied to FT, as opposed to the rate of 8 % applicable to other undertakings, in respect of management costs.