– gelet op de relevante jurisprudentie van het Hof van Justitie van de Europese Gemeenschappen, met name de zaken C-250/95 (Futura Participations en Singer), C-141/99 (AMID), C-397/98 (Metallgesellschaft), C-446/03 (Marks Spencer plc/David Halsey (HM Inspector of Taxes)) en C-231/05 (Oy AA),
– 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,