47In the present case, as has been recalled in paragraph 14 above, it is common ground that all the transactions carried out by means of fuel cards provided by Vega International to its subsidiaries, including Vega Poland, are centralised by the parent company in Austria, which receives invoices from the fuel suppliers establishing, in particular, the purchase of fuel with VAT. Next, at the end of each month, Vega International passes on the costs of the fuel made available for the purpose of the supply of the vehicle transportation service, together with a surcharge of 2%, to its subsidiaries. Lastly, it is for its subsidiaries either to offset the invoices relating to the use of the fuel cards with invoices issued to the Austrian company or to settle those invoices within one to three months of their receipt.
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