In conclusion, as far as the members of EIGs are concerned, given that they must pass on two thirds at least of the overall tax advantage resulting from the application of Article 39 CA of the General Tax Code to the user of the asset in question, the Commission considers that the advantage from which they benefit amounts, at most, to one third of that overall advantage.
Kokkuvõtteks võib nentida, et kuna majandushuviühingu liikmed peavad tagastama vähemalt kaks kolmandikku üldise maksuseadustiku artikli 39 CA kohaldamisest tulenevast maksusoodustusest asjaomase vara kasutajale, siis leiab komisjon, et majandushuviühingu liikmed saavad kogu soodustusest kasu maksimaalselt neljandiku ulatuses.