highlights that Member States had grounds for supposing that there had been a loss of tax in other Member States owing to offshore constructions, but did not report this tax information to those other Member States;
poudarja, da so države članice lahko upravičeno domnevale, da je zaradi offshore struktur prišlo do izgube davka v drugih državah članicah, vendar teh davčnih informacij niso sporočale tem drugim državam članicam;