Selv hvis Tilsynsmyndigheden ville anse den pågældende foranstaltning for at være materielt selektiv, fremfører Liechtensteins myndigheder, at de under alle omstændigheder er begrundede ud fra Liechtensteins skattesystems karakter eller forvaltning.
Even if the Authority were to consider the measures at stake to be materially selective, the Liechtenstein authorities argue that they are, in any event, justified by the nature and general scheme of the Liechtenstein tax scheme.