It seems to me that if the national court were to consider that the right to the exemptions was contested and, therefore, the cooperatives in question were not in fact entitled to the tax advantages, the question whether the measure is to be classified as de minimis aid should be determined in the light of the criteria in force at the time when it was definitively established that it was State aid, and any tax advantage arising from it for the undertaking is to be calculated in the light of Regulation No 1998/2006.
Arvan sellega seoses, et juhul kui siseriiklik kohus leiab, et õigus maksuvabastustele on vaidlustatud ning seega ei ole asjaomased ühistud maksusoodustusi tegelikult saanud, peaks meetme määratlemine vähese tähtsusega abiks toimuma vastavalt kriteeriumidele, mis on jõus hetkel, kui meetmed lõplikult riigiabiks kvalifitseeritakse, ning ettevõtja saadud võimalik maksusoodustus arvutatakse seega vastavalt määrusele nr 1998/2006.EurLex-2 EurLex-2