– having regard to the relevant case-law of the Court of Justice of the European Communities (Court of Justice), notably cases C-250/95 Futura Participations SA and Singer v Administration des contributions and C-141/99 AMID v Belgische Staat , Joined Cases C-397/98 and C-410/98 Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and HM Attorney General , Case C-446/03 Marks Spencer plc v David Halsey (HM Inspector of Taxes) , and Case C-231/05 Oy AA ,
— vu la jurisprudence pertinente de la Cour de justice des Communautés européennes, notamment l'affaire C-250/95, Futura Participations SA et Singer , l'affaire C-141/99, AMID , les affaires jointes C- 397/98 et C-410/98, Metallgesellschaft Ltd e.a, l'affaire C-446/03 , Marks Spencer plc et l'affaire C-231/05, Oy AA ,