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Soleil is a small vineyard in the south of France that produces wine and sells it to restaurants and shops across Europe. It employs 25 workers and has been run by the same family for three generations. The French government has recently announced two changes that will affect businesses: a significant increase in corporation tax, and a major investment programme to upgrade the country's motorway network.

Soleil currently transports its wine by road to customers in Germany, Spain and Italy. Delivery times are often delayed due to poor road conditions on some routes, and transport costs have risen by 15% over the past two years.