The Commission notes the Government of Gibraltar's comments that some Qualifying Companies would not be assessable to taxation in Gibraltar, that some would have no assets within its jurisdiction, that some would have ceased trading and that some would be in receipt of aid below the de minimis threshold.
La Commission prend note des commentaires du gouvernement de Gibraltar selon lesquels certaines «qualifying companies» ne seraient pas imposables à Gibraltar, que certaines ne possèderaient aucun actif relevant de la juridiction de Gibraltar, que d'autres auraient cessé leurs activités commerciales et que d'autres encore recevraient une aide inférieure au seuil de minimis.