In its judgment in Streekgewest, the Court held that ‘for a tax to be regarded as forming an integral part of an aid measure, it must be hypothecated to the aid measure under the relevant national rules, in the sense that the revenue from the tax is necessarily allocated for the financing of the aid’ and have a direct impact on the amount of the aid and, consequently, on the assessment of the compatibility of the aid with the common market. 53
Kohtuotsuses Streekgewest täpsustas Euroopa Kohus, et „[s]elleks, et maksu saaks käsitleda abimeetme lahutamatu osana, peab asjaomase siseriikliku õiguse alusel olema maksu ja antava abi vahel kindlasti selline püsiv seos, kus maksutulu on tingimata ette nähtud antava abi rahastamiseks” ja mõjutab otseselt antava abi suurust ning järelikult ka hinnangut selle abi kokkusobivuse kohta ühisturuga. 53