The [1-5] % tax rate is explained in the accounts in the following terms ‘The average tax rate for all jurisdictions in which [ASI] operates is approximately [1-5] %’.
Voir l'arrêt dans l'affaire C-480/09 P, Acea Electrabel Produzione SpA/Commission, EU:C:2010:787, points 47 à 55; Voir l'arrêt dans l'affaire C-222/04, Cassa di Risparmio di Firenze SpA e.a., EU:C:2006:8, point 112.