French Republic v Commission of the European Union (Case C-115/12P); [2013] WLR (D) 364
“The calculation of whether a member state had ‘subsided directly’ by more than 50% a works contract awarded by an entity other than themselves within the meaning of article 2(1) of Council Directive 93/37/EEC which triggered the public procurement procedures under that Directive, included sums arising from tax reductions to the members of commercial partnerships, who were natural persons, investing in a works contract.”
WLR Daily, 26th September 2013
Source: www.iclr.co.uk