62Furthermore, it is not inconceivable that the lease of the asset in question may give undue advantage to its actual user, since such a possessor would be able, through possession of an asset acquired by another association by means of funding, earn income which it would not have earned had it not been in possession of that asset. In addition, undue advantage may also be found where the amount of consideration was not determined according to market prices. It is therefore for the referring court to ascertain whether the consideration paid by Kaleselts was determined at a substantially different level from that which it would have paid, where relevant, to lease a similar boat from an owner other than Järvelaev.
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