Therefore, had Íslenskt sement ehf. paid for Sementsverksmiðjan hf. a price which corresponded to the market value of the company, it would have obtained no advantage from this transaction.
Dès lors, si Íslenskt sement ehf. avait racheté l'entreprise à un prix correspondant à la valeur de marché de Sementsverksmiðjan hf., cette transaction ne lui aurait conféré aucun avantage.