20It is stated in the order for reference in Case C‑445/16 that, in an agreement of 12 December 2006, Docteur De Bruyne issued a share option in favour of its manager in return for consideration relating to 540 shares in another undertaking under the Law of 26 March 1999. The price of the option was EUR 12550.68 and corresponded to the value of the benefit in kind, as established by that law, namely 20% of the value of the shares amounting to EUR 62753.40.
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