– having regard to the relevant case law of the Court of Justice of the European Communities, notably cases C-250/95, Futura Participations and Singer, C-141/99, AMID, C-397/98 (Metallgesellschaft), C-446/03, Marks Spencer plc v. David Halsey (HM Inspector of Taxes), and C-231/05, Oy AA,
– vu la jurisprudence pertinente de la Cour de justice des Communautés européennes, notamment les affaires C-250/95, Futura Participations et Singer / Administration des contributions, C-141/99, AMID, C- 397/98, Metallgesellschaft e.a, C-446/03, Marks Spencer plc / David Halsey (Her Majesty's Inspector of Taxes) et C-231/05, Oy AA,