94In that regard, it must be borne in mind that the concept of aid embraces not only positive benefits, but also measures which, in various forms, mitigate the charges which are normally included in the budget of an undertaking and which, therefore, without being subsidies in the strict sense of the word, are similar in character and have the same effect (Bouygues et Bouygues Télécom v Commission and Others, and Commission v France and Others, paragraph 101 and the case-law cited). Also, State measures which, whatever their form, are likely directly or indirectly to favour certain undertakings or are to be regarded as an economic advantage which the recipient undertaking would not have obtained under normal market conditions, are regarded as aid (Case C-280/00 Altmark Trans and Regierungspräsidium Magdeburg [2003] ECR I-7747, paragraph 84, and Case C-279/08 P Commission v Netherlands [2011] ECR I-7671, paragraph 87).
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