Judgment_paragraph 37 · Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze and Federazione Italiana Sport Equestri (FISE) v Istituto Nazionale di Statistica - ISTAT and (C-612/17, C-613/17)

37Paragraph 20.15 of Annex A to Regulation No 549/2013 is specifically concerned with the question of government control of NPIs. The first sentence of paragraph 20.15 of Annex A to that regulation states that ‘control of a NPI is defined as the ability to determine the general policy or programme of the NPI’. While stating that public intervention in the form of general regulations applicable to all units working in the same activity does not, in itself, lead to a finding of control, that provision sets out five indicators of control to be taken into account when determining whether an NPI is controlled by government. Those five indicators are also reproduced in paragraph 2.39 of Annex A to Regulation No 549/2013, subject to some drafting variations depending on the language version. The Court considers that, since paragraphs 2.39 and 20.15 of that annex deal with the same issue and pursue the same objective, namely to set out the indicators of control applicable to NPIs, they must, despite the variations in their wording, receive a common interpretation and be regarded as forming one and the same provision.