Judgment of the Court (First Chamber) of 8 September 2011. Ministero dell’Economia e delle Finanze and Agenzia delle Entrate v Paint Graphos Soc. coop. arl (C-78/08), Adige Carni Soc. coop. arl, in liquidation v Agenzia delle Entrate and Ministero dell’Economia e delle Finanze (C-79/08) and Ministero delle Finanze v Michele Franchetto (C-80/08). References for a preliminary ruling: Corte suprema di cassazione – Italy. Reference for a preliminary ruling – Admissibility – State aid – Tax advantages granted to cooperative societies – Categorisation as State aid within the meaning of Article 87 EC – Compatibility with the common market – Conditions. Joined cases C-78/08 to C-80/08.