Although the Government of Gibraltar suggests that measures under Articles 95 to 97 of the EC Treaty constitute the appropriate course of action, the Commission notes that point 15 of the Notice must be read in conjunction with point 6 which clearly refers to possible courses of action in relation to the effects of general tax measures within Member States.
Kuigi Gibraltari valitsus väidab, et EÜ asutamislepingu artiklitele 95 — 97 vastavad meetmed sätestavad asjakohase menetlusviisi, märgib komisjon, et teatise punkti 15 tuleb lugeda koos punktiga 6, kus selgelt viidatakse võimalikule menetlusviisile seoses üldiste maksumeetmete mõjuga liikmesriikides.