According to the Court, ‘a distinction must be made between, on the one hand, the objectives attributed to a particular tax scheme which are extrinsic to it and, on the other, the mechanisms inherent in the tax system itself which are necessary for the achievement of such objectives’.
Euroopa Kohtu selgituste kohaselt tuleb sealjuures eristada konkreetse maksustamiskorraga taotletavaid väliseid eesmärke ja nende saavutamiseks vajalikke maksusüsteemile omaseid sisemehhanisme.