35Funds must thus be regarded as ‘State resources’ within the meaning of Article 107(1) TFEU if they derive from compulsory contributions imposed by the legislation of the Member State concerned and are managed and apportioned in accordance with that legislation (see, to that effect, judgment of 19 December 2013, Association Vent De Colère! and Others, C‑262/12, EU:C:2013:851, paragraph 25). It is therefore irrelevant that the financing mechanism at issue does not, strictly speaking, fall within the category of fiscal levies under national law (judgment of 16 September 2021, FVE Holýšov I and Others v Commission, C‑850/19 P, EU:C:2021:740, paragraph 46 and the case-law cited).
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