However, for a tax to be regarded forming an integral part of an aid measure, it must be hypothecated for the financing of the aid, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid and has a direct impact on the amount of the aid [28].
Selleks aga, et maksu saaks käsitada abimeetme lahutamatu osana, peab see olema abi rahastamise tagatiseks selles mõttes, et maksust saadavat tulu kasutataks tingimata abi rahastamiseks ning et maksutulul oleks otsene mõju abi suurusele [28].