“…lle Finanze dello Stato v. SpA San Giorgio (Case 199/82) [1983] ECR 3595 at [11]-[14] (“San Giorgio”), and Lady & Kid A/S v. Skatteministeriet (Case C- 398/09) [2012] 1 CMLR 14 at [16][26] (“Lady & Kid”).…”
“…. The claimant will not be required to give credit for collateral advantages. The situation under consideration in Case C398/09) Lady & Kid v Skatteministeriet [2012] 1 CMLR 14 was that the Danish…”