The scheme is designed to underpin economic activity in depressed urban areas by strengthening the local economic fabric, comprising for the most part small businesses, via incentives in the form of speciﬁc tax exemptions and exemptions from social security contributions that will help promote employment.
Par ailleurs, la Commission a considéré que le critère de transfert de ressources de l’État devait être apprécié en référence à la situation du bénéﬁciaire de l’aide (231).