It is therefore impossible to say that a levy discriminates against other products since the revenue from the levy becomes merged with other Government revenue and the financing of the aid cannot be directly attributed to the levy.
Seega ei ole enam võimalik kinnitada, et maks on teiste toodete suhtes diskrimineeriv, kuna maksutulu seguneb teiste riigi tuludega, samas ei saa sellega otseselt siduda abi rahastamist.