[27] Bien qu’une étude indépendante intitulée «Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)» ait également établi l’existence de problèmes de ce genre, il existe divers arguments, juridiques et pratiques, contre la supposée discrimination invoquée.
[27] While an independent "Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)" also ascertains the existence of such problems there are various, legal and practical, counter-arguments against the supposed discrimination claims.