33As regards the purported substitution of grounds on the part of the General Court, it is sufficient to note that the court did not exceed its powers of review in substituting its own assessment for that of the Commission, since the tax differential in question and the fact that the business tax is paid annually, as provided for in the General Tax Code, form an integral part of the reasoning adopted by the Commission in the contested decision.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.