fiscal nature referred to in Artide 17 (2) shall be taken into account in cal culating the arithmetical average provided for in Article 19 (I).
de chineál fioscach, a dtagraítear dóibh in Airteagal 17 (2), a chur san áireamh chun an mean uimhríochtúil dá bhforáiltear in Airteagal 19(1) a ríomh.