Iz sudske prakse proizlazi da je u slučaju poreznih sustava, kao što je to predmetni sustav u ovom slučaju, koji se primjenjuju jednom godišnje ili periodično, potrebno razlikovati, s jedne strane, donošenje sustava potpora i, s druge strane, dodjelu godišnjih potpora na temelju navedenog sustava(47).
It is clear from the case-law that, in the case of tax regimes such as the one at issue in the present case, which apply on an annual or periodic basis, it is necessary to make a distinction between, on the one hand, the adoption of an aid scheme, and, on the other, the grant of annual aid on the basis of that regime. (47)EuroParl2021 EuroParl2021