Selv om den gibraltarske regering påstår, at foranstaltninger under EF-traktatens artikel 95-97 udgør den rette fremgangsmåde, bemærker Kommissionen, at meddelelsens punkt 15 skal læses i sammenhæng med punkt 6, som klart refererer til mulige aktionsmuligheder i relation til virkningerne af almindelige skatteforanstaltninger i medlemsstater.
Although the Government of Gibraltar suggests that measures under Articles 95 to 97 of the EC Treaty constitute the appropriate course of action, the Commission notes that point 15 of the Notice must be read in conjunction with point 6 which clearly refers to possible courses of action in relation to the effects of general tax measures within Member States.