Finland mener, at staten ved at udøve sine beføjelser som ejer har modtaget betydeligt mere fra Tieliikelaitos i hele driftsperioden, end den ville have fået i selskabsskat af en indtjening af samme størrelse.
Finland considers that, by exercising its rights as owner, the State has received significantly more from Tieliikelaitos during its entire period of operations than would have been the corporate income tax on profits of the same size.