They simply constitute a reduction of charges that should normally be borne by the undertakings concerned in the course of their business and must therefore be considered as operating State aid, the benefits of which cease as soon as the aid is withdrawn.
Need kujutavad endast lihtsalt asjaomaste ettevõtete poolt äritegevuses tavaliselt kantava tulumaksu vähendamist, sellepärast tuleb neid soodustusi käsitleda riigipoolse tegevusabina, millest tulenev kasusaamine lõpeb abiandmise lõpetamisega.