138Furthermore, it is apparent from the Commission’s findings referred to in paragraph 133 above that the allocation of the tax advantage generated by the STL system between the shipping company and the EIG investors was provided for in legally binding agreements, submitted to the tax authority and which the latter took into account in order to authorise, in the exercise of its discretion in that regard, early depreciation. Therefore, contrary to what the Commission, in essence, stated in recital 169 of the decision at issue, the EIGs were obliged, under the rules of the law applicable to the contracts concluded with the shipping companies, to transfer part of the tax advantage obtained to those companies.
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