It also considers that the undertakings in the first category and those in the second category were in similar legal situations and accordingly that the former should have been in a position to take advantage of the transitional position, in the same way as those in the second category.
Den forelæggende ret finder på den anden side, at virksomhederne i første og anden kategori befandt sig i en lignende retlig situation, hvorfor de førstnævnte burde have været omfattet af overgangsreglen, ligesom det var tilfældet med virksomhederne i anden kategori.