because the basis for taxation is different for public water utilities and for private water extraction systems, the lower tax paid by enterprises that extract water privately does not necessarily give them an economic advantage, for instance if the volume of precipitation in the course of a year reduces the need for irrigation, meaning that water consumption is less than the volume stated in the permit and on which taxes have been paid.
Les autorités danoises soulignent que le système de taxation danois établit une distinction, non pas entre entreprises de différents secteurs se trouvant dans une situation identique, mais entre entreprises possédant ou non une installation de captation d'eau.