Judgment of the Court (First Chamber) of 13 January 2005 in Case C-174/02 (reference for a preliminary ruling by the Hoge Raad der Nederlanden): Streekgewest Westelijk Noord-Brabant v Staatssecretaris van Financiën (State aid — Article 93(3) of the EC Treaty (now Article 88(3) EC) — Planned aid — Prohibition on the implementation of planned measures before the Commission's final decision — Scope of the prohibition if the aid consists of an exemption from a tax — Persons who may rely on an infringement)