12Hypothekenbank thus claims that a group of undertakings would be taxed more favourably than an undertaking which did not belong to a group. In the case of a group of undertakings, the criterion of non-consolidation automatically means that the balance sheet of subsidiaries established in a Member State other than Austria is automatically excluded from the basis of assessment of the charges in question. That is not the case of a single undertaking which, alone or through a branch, supplies services in Member States other than Austria, since those services would automatically be included in the balance sheet of that undertaking and in the basis of assessment of the stability charge which it must pay. That is discriminatory, as follows from the judgment of 5 February 2014, Hervis Sport- és Divatkereskedelmi (C‑385/12, EU:C:2014:47). Such discrimination is capable of impairing the supply of banking services in the Member States other than Austria. It could have been avoided had the consolidated balance sheet total been taken into account in calculating the basis of assessment for the stability charge and the special contribution for that charge, whilst allowing for deduction of any charges of a similar type to be paid by a subsidiary in another Member State.
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