Cela ressort du libellé du point 51.1.b), premier tiret, de l'encadrement, qui permet d'autoriser les réductions d'une taxe harmonisée si les bénéficiaires paient un montant supérieur au minimum communautaire «à un niveau tel qu'il incite les entreprises à agir pour l'amélioration de la protection de l'environnement».
The reason for that is to leave them with an incentive to improve their environmental performance. This follows from the wording of point 51.1(b), first indent, of the guidelines, which allows for tax reductions from a harmonised tax if the beneficiaries pay more than the Community minimum rates ‘in order to provide firms with an incentive to improve environmental protection’.