The ruling endorses a profit allocation to that company's Irish branch, based on the request of the taxpayer, according to which profit for activities described in the ruling as ‘technician purchase and re-sale of products in the context of re-invoicing service’ will not be higher than 9 % of the costs of the administrative shared service centre to be located in Ireland.
Troisièmement, une référence générale à «l'efficacité du système fiscal» [344] à laquelle les rulings fiscaux auraient prétendument contribué ne saurait justifier un traitement sélectif de certaines entreprises dans le cadre de ce système.