Furthermore, recital 36 of that Decision laid down that the limit did not apply to vessels flying the flag of a Member State where their strategic and commercial management was necessarily carried out from the territory of a Member State.
L'économie générale de la mesure est ainsi décrite dans l'instruction administrative 4-H-3-08, parue au Bulletin officiel des impôts (BOI) no 41 du 11 avril 2008: