Judgment_paragraph 87 · 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)

87It should also be pointed out that the analysis of the various indicators of control mentioned in paragraphs 80 to 86 above must be the subject of an overall assessment, in accordance with the rules laid down for that purpose in the last sentence of paragraph 2.39, the fifth to eighth sentences of paragraph 20.15 and paragraph 20.310 of Annex A to Regulation No 549/2013. It is apparent from those rules that, while a single indicator may be sufficient, in some cases, to establish control, the existence of such control will, in most cases, be evidenced by a set of indicators. However, some indicators may be irrelevant depending on the situation under consideration and, as paragraph 70 above shows, the indicator relating to the degree of financing may not be decisive. It is thus for the referring court to conduct such an overall assessment having regard to those rules, bearing in mind that that assessment is, in accordance with the last sentence of paragraph 20.15 of Annex A to Regulation No 549/2013, ‘judgmental in nature’.