The legal position is thus unhelpful in a PE context, since Article 7(2) requires the PE to be treated as if it were a separate and independent enterprise, performing its own functions, assuming its own risk and owning or using assets on its own.
D'après les états financiers d'AOE, celle-ci possède des stocks de «matières premières» ainsi que de «produits en cours de fabrication et de produits finis».