Therefore, the Commission has to conclude, on the basis of the legal context described in this Decision, that the procedure applied by the tax authorities in relation to Umicore was carried out in compliance with the rules and practices in force and did not constitute a deviation from the normal course of the procedure.
Komisjon peab seega käesolevas otsuses sisalduva õigusliku kirjelduse põhjal järeldama, et menetlus, mida maksuamet kohaldas Umicore’i suhtes, toimus vastavalt kehtivatele eeskirjadele ja praktikale ning ei erine tavapärasest menetluskäigust.