(206) Ifølge Kommissionen har de franske myndigheder ikke fremlagt relevante oplysninger, som kan tjene til bevis for, at fritagelsen er begrundet i skattesystemets forvaltning.
(206) The Commission does not consider that it has been proved that such an exemption is justified by the overall scheme of the tax system, no evidence to that effect having been provided by the French authorities.