The performance of the service of general economic interest must be ensured and the entrusted undertakings must be able to carry the specific burden and the net extra costs of the particular task assigned to them.

However, since any retained earnings by companies which do not have an economic interest on the economic territory of the country where the construction site is located must, by definition, be repatriated within one year, the problem of retained earnings is bound to be limited to a choice of whether to record a given (net) operating surplus generated by the construction activity abroad in year t P1 or year t.

The performance of the service of general economic interest must be ensured and the entrusted undertakings must be able to carry the specific burden and the net extra costs of the particular task assigned to them.

to undertakings whose total annual net turnover over the period of the two financial years preceding any given year in which it enjoys a special or exclusive right granted by a Member State pursuant to Article 86(1) of the Treaty, or in which it is entrusted with the operation of a service of general economic interest pursuant to Article 86(2) of the Treaty is less than EUR 40 million;