104As the Advocate General also noted in points 95 to 99 of his Opinion, since it is not disputed that the tax incentives at issue may be connected with various plans implemented in China, and since that country, despite the reforms of its economic model, is still considered, as is apparent from the wording set out in Article 2(7)(b) and (c) of the basic regulation, to be, in principle, a non-market economy, the context in which those tax incentives exist is radically different from that in which potentially similar measures operate in market economy countries.
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