SG indicated, for its part, that the exemption from transfer capital gains tax was intended only to offset specific constraints related to the tax arrangements at issue such as, for example, the prohibition on transferring the lessor’s shares unless there was an explicit request to that effect made originally by the user.
SG osutab omalt poolt, et müügikasumi maksuvabastus on vastutasuks kõnealuse maksukorraga seotud erikitsendustele, näiteks nagu keeld loovutada liisinguandja osakuid, välja arvatud juhul, kui kasutaja on selleks selgesõnalise taotluse esitanud.