<https://www.lexxion.eu/en/stateaidpost/exemption-from-taxes-that-protect-the-environment-may-not-be-selective-part-i/#webpage>
<http://schema.org/description>
"Member States have discretion to impose taxes that penalise environmentally harmful activities. Exemption of undertakings whose activities do not harm the environment does not constitute State aid whenever the exempted undertakings are not in a comparable situation."
<https://www.lexxion.eu/stateaidpost/exemption-from-taxes-that-protect-the-environment-may-not-be-selective-part-i/>