In addition, under Article 15(4), Member States were to communicate to the Commission the text of the provisions of national law which they had adopted in the field governed by that directive.
Επομένως, ουσιαστικώς δεν πρόκειται για φόρο ανεξάρτητο του εισοδήματος, όπιος τον θεώρησε το αιτούν δικαστήριο.