– 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 ,
– gelet op de relevante jurisprudentie van het Hof van Justitie van de Europese Gemeenschappen (Hof van Justitie), met name de zaken C-250/95 (Futura Participations SA en Singer tegen Administration des contributions) , C-141/99 (AMID tegen Belgische Staat) , gevoegde zaken C-397/98 en C-410/98 (Metallgesellschaft Ltd. en anderen tegen Commissioners of Inland Revenue en HM Attorney General) , C-446/03 (Marks Spencer plc/David Halsey (HM Inspector of Taxes)) en C-231/05 (Oy AA) ,