In order to ensure legal certainty and a level playing field, it is essential to clearly set out which legal arrangements established across the Union should be considered similar to trusts by effect of their functions or structure.
Chun deimhneacht dhlíthiúil agus machaire comhréidh a áirithiú, tá sé fíor-riachtanach a leagan amach go soiléir cé acu de na comhshocruithe dlíthiúla arna mbunú ar fud an Aontais ba cheart a mheas mar chomhshocruithe atá comhchosúil le hiontaobhais trí éifeacht a bhfeidhmeanna nó a struchtúr.