Finally, although the period during which the funds were created under the two schemes did not overlap, the periods during which the measures applied overlapped, as both laws applied for the profits of years 2003 and 2004.
Enfin, bien que les périodes de constitution des fonds de réserve au titre des deux régimes ne se chevauchent pas, c’est le cas des périodes d’application des mesures puisque les deux lois s’appliquaient aux bénéfices des années 2003 et 2004.