Captive insurance companies provide commercial services to private undertakings and are not in a comparable position — and any assistance provided to them by the State through tax exemptions must be considered within that context.
Allutatud kindlustusandjad pakuvad kommertsteenuseid ega ole võrreldavas seisundis – ning igasugust abi, mida riik neile maksuvabastusena annab, tuleb hinnata sellest lähtudes.