45In order to determine whether that agreement constituted such an arrangement, it is incumbent upon the referring court to analyse all the facts placed before it, examining, in particular, whether the establishment of Lalib’s place of business or fixed establishment in Madeira was not genuine, whether that company, for the purpose of engaging in the economic activity concerned, did not possess an appropriate structure in terms of premises and human and technical resources and whether it did not engage in that economic activity in its own name and on its own behalf, under its own responsibility and at its own risk.
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