However, when they engage in such activities or transactions, they shall be considered taxable persons in respect of these activities or transactions where treatment as non-taxable persons would lead to significant distortions of competition.
Kui nad aga sellist tegevust või tehinguid teostavad, käsitatakse neid maksukohustuslasena seoses tegevuse ja tehingutega, mille puhul maksukohustuse kohaldamata jätmine tooks kaasa olulist konkurentsi moonutamist.