– 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 ,
– in Kenntnis der diesbezüglichen Rechtsprechung des Gerichtshofs der Europäischen Gemeinschaften ("Gerichtshof"), insbesondere der Urteile in den Rechtssachen C-250/95, Futura Participations SA und Singer/Administration des contributions , C-141/99, AMID/ Belgien , C-397/98 und C-410/98 Metallgesellschaft Ltd. and others/Commissioner of Inland Revenue and HM Attorney General , C-446/03, Marks Spencer plc/David Halsey (HM Inspector of Taxes) und C-231/05, Oy AA ,