Judgment_paragraph 58 · Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13)

58Secondly, the fact that the branch concerned in Case C‑80/13 is responsible for the administrative tasks which enable the withholding tax at issue in the main proceedings to be deducted and paid make it possible to doubt the validity of such a general presumption.