While the Authority accepts that there are certain similarities between the above cases and the tax measures under investigation, in particular in relation to the inter-group nature of the Irish and Dutch cases, the Authority does not accept that the reasoning of the Commission applies in this case.
Selv om Tilsynsmyndigheden accepterer, at der er visse ligheder mellem ovennævnte sager og de skattemæssige foranstaltninger der undersøges, især i relation til det koncerninterne aspekt af den irske og hollandske sag, accepterer Tilsynsmyndigheden ikke, at Kommissionens ræsonnement finder anvendelse i denne sag.