92 However, for an argument based on such a justification to succeed, a direct link must be established, according to settled case‐law, between the tax advantage concerned and the compensating of that advantage by a particular tax levy, with the direct nature of that link falling to be examined in the light of the objective pursued by the rules in question (Santander Asset Management SGIIC and Others, paragraph 51 and case-law cited).
92 Međutim, da bi argument utemeljen na takvom opravdanju mogao biti uspješan, potrebno je, prema ustaljenoj sudskoj praksi, pokazati postojanje izravne veze između porezne prednosti u pitanju i prijeboja te prednosti s pojedinim poreznim predujmom, dok se izravnost te veze mora ocijeniti u odnosu na cilj propisa u pitanju (gore navedena presuda Santander Asset Management SGIIC i dr., t. 51. i navedena sudska praksa).EurLex-2 EurLex-2