It also notes that, if the provisions had not been set aside, the tax losses carried over would have been gradually absorbed between 1987 and 1996 and the amount of tax payable by EDF in 1997 would have been significantly higher.
Inoltre, la Commissione rileva che in assenza di detti accantonamenti, il deficit si sarebbe progressivamente annullato dal 1987 al 1996 e che quindi nel 1997 l’importo dell’imposta dovuta da EDF sarebbe stato nettamente superiore.