Judgment_paragraph 15 · Laboratoires Fournier SA v Direction des vérifications nationales et internationales (C-39/04)

15Moreover, the legislation of a Member State, such as that at issue in the main proceedings, by restricting the benefit of a tax credit for research only to research carried out in that Member State, makes the provision of services constituted by the research activity subject to different tax arrangements depending on whether it is carried out in other Member States or in the Member State concerned (see, to that effect, Case C-55/98 Vestergaard [1999] ECR I-7641, paragraph 21).