Moreover, with regard to the present case and in the absence of any convincing arguments to the contrary, the Authority is of the opinion that making a favourable tax treatment applicable only for some cooperatives without providing any objective justification for this differentiation cannot be considered to be in line with the logic of the tax system [44].
Seoses käesoleva juhtumiga ja veenvate vastuväidete puudumise tõttu on järelevalveamet arvamusel, et maksusoodustuste pakkumist üksnes teatavatele ühistutele, ilma erineva kohtlemise kohta ühtegi objektiivset põhjendust esitamata, ei saa pidada maksusüsteemi loogikale vastavaks [44].