OTHER BODIES WOULD NOT . FURTHERMORE, THE APPLICATION OF THE DIRECTIVE IN REGARD TO THE SAME ACTIVITY WOULD DIFFER FROM ONE MEMBER STATE TO ANOTHER ACCORDING TO THE LEGAL FORM WHICH EACH MEMBER STATE GIVES TO THE PUBLIC UNDERTAKINGS CARRYING ON THAT ACTIVITY .
11 IN THAT REGARD, IT MUST BE POINTED OUT, AS THE COURT HAS FREQUENTLY EMPHASIZED IN ITS DECISIONS, THAT HAVING RECOURSE TO MEMBER STATES' DOMESTIC LAW IN ORDER TO LIMIT THE SCOPE OF PROVISIONS OF COMMUNITY LAW UNDERMINES THE UNITY AND EFFECTIVENESS OF THAT LAW AND CANNOT, THEREFORE, BE ACCEPTED . CONSEQUENTLY, THE FACT THAT A BODY HAS OR HAS NOT, UNDER NATIONAL LAW, LEGAL PERSONALITY SEPARATE FROM THAT OF THE STATE IS IRRELEVANT IN DECIDING WHETHER IT MAY BE REGARDED AS A PUBLIC UNDERTAKING WITHIN THE MEANING OF THE DIRECTIVE .
12 THE ITALIAN GOVERNMENT ALSO CONSIDERS THAT THE CONCEPT OF "FINANCIAL RELATIONS", THE TRANSPARENCY OF WHICH THE DIRECTIVE SEEKS TO ENSURE, PRESUPPOSES RELATIONS BETWEEN DISTINCT LEGAL PERSONS .
13 IT MUST BE OBSERVED IN THAT REGARD THAT THE FACT THAT A BODY CARRYING OUT ECONOMIC ACTIVITIES OF AN INDUSTRIAL OR COMMERCIAL NATURE IS INTEGRATED INTO THE STATE ADMINISTRATION AND DOES NOT HAVE LEGAL PERSONALITY SEPARATE THEREFROM DOES NOT PREVENT THE EXISTENCE OF FINANCIAL RELATIONS BETWEEN THE STATE AND THAT BODY . THROUGH THE MECHANISM OF BUDGETARY APPROPRIATIONS, THE STATE DISPOSES BY DEFINITION OF THE POWER TO INFLUENCE THE ECONOMIC MANAGEMENT OF THE UNDERTAKING, PERMITTING IT TO GRANT COMPENSATION FOR OPERATING LOSSES AND TO MAKE NEW FUNDS AVAILABLE TO THE UNDERTAKING, AND MAY THEREFORE PERMIT THAT UNDERTAKING TO CARRY OUT ITS ACTIVITIES INDEPENDENTLY OF THE RULES OF NORMAL COMMERCIAL MANAGEMENT, WHICH IS PRECISELY THE SITUATION WHICH THE DIRECTIVE SEEKS TO MAKE TRANSPARENT .
14 FINALLY, THE ITALIAN GOVERNMENT CONTENDS THAT IT FOLLOWS FROM ANNEX I TO COUNCIL DIRECTIVE 80/767 OF 22 JULY 1980 ADAPTING AND SUPPLEMENTING IN RESPECT OF CERTAIN CONTRACTING AUTHORITIES DIRECTIVE 77/62/EEC COORDINATING PROCEDURES FOR THE AWARD OF PUBLIC SUPPLY CONTRACTS ( OFFICIAL JOURNAL L 215, P . 1 ) THAT THE AAMS FORMS PART OF THE ITALIAN MINISTRY OF FINANCE . A FOOTNOTE TO ANNEX I CONCERNING THE MINISTRY OF FINANCE EXCLUDES THE TOBACCO AND SALT MONOPOLIES FROM THE LIST OF ITALIAN PURCHASING ENTITIES COMING WITHIN THE SCOPE OF THE DIRECTIVE .
15 IN THAT REGARD, IT MUST BE OBSERVED THAT IN THE CONTEXT OF DIRECTIVE 80/767, AS THE ITALIAN GOVERNMENT STATES, THE AAMS IS REGARDED AS FORMING PART OF THE MINISTRY OF FINANCE . HOWEVER, AS CAN BE SEEN FROM THE COURT' S REASONING ABOVE, THAT CIRCUMSTANCE IS OF NO CONSEQUENCE IN REGARD TO WHETHER OR NOT IT IS A PUBLIC UNDERTAKING WITHIN THE MEANING OF DIRECTIVE 80/723 .
16 IT FOLLOWS FROM THE FOREGOING CONSIDERATIONS THAT THE AAMS MUST BE REGARDED AS A PUBLIC UNDERTAKING WITHIN THE MEANING OF ARTICLE 2 OF DIRECTIVE 80/723 .
17 IT MUST THEREFORE BE DECLARED THAT BY REFUSING TO SUPPLY INFORMATION TO THE COMMISSION CONCERNING THE AMMINISTRAZIONE AUTONOMA DEI MONOPOLI DI STATO, THE ITALIAN