Jeg er derfor i forskelligt omfang enig med Finland, Frankrig, Tyskland, Grækenland, Nederlandene, Sverige, Det Forenede Kongerige og Kommissionen i, at national lovgivning, der begrænser et selskabs mulighed for at fradrage underskud pådraget af et fast driftssted i en anden medlemsstat, kan være begrundet for det første i nødvendigheden af at opretholde fordelingen af beskatningskompetencen mellem de forskellige berørte medlemsstater og for det andet i risikoen for dobbelt fradrag for underskud.
I accordingly agree with, variously, Finland, France, Germany, Greece, the Netherlands, Sweden, the United Kingdom and the Commission that national legislation restricting the possibility for a company to deduct losses made by a permanent establishment in another Member State may be justified by, first, the need to preserve the balanced allocation of the power to impose taxes between the different Member States concerned and, second, the risk that losses might be taken into account twice.