Accordingly, such a tax measure must not be applied where it is proven, on the basis of objective factors which are ascertainable by third parties, that despite the existence of tax motives, that controlled foreign company is actually established in the host Member State and carries on genuine economic activities there.
Järelikult ei tule sellist maksusätet kohaldada juhul, kui objektiivsete ja kolmandate isikute poolt kontrollitavate asjaolude alusel ilmneb, et vaatamata maksustamisega seonduvate põhjenduste olemasolule omab välismaine kontrollitav äriühing asukohajärgses liikmesriigis tegelikku asukohta ja arendab seal reaalset majandustegevust.