46It is for the referring court to assess whether, in the case in the main proceedings, the German company has a structure in Romania, in terms of human and technical resources, which is sufficiently permanent. In order to guide the referring court in that assessment the Court may nevertheless provide it with all the elements of interpretation under EU law which may be useful to it (see, inter alia, judgment of 6 October 2021, A (Crossing of borders in a pleasure boat), C‑35/20, EU:C:2021:813, paragraph 85).
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