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Opinion of Mr Advocate General Jääskinen delivered on 8 July 2010. # 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. Paint Graphos TITJUR