ker je zlasti uporaba členov 100 in 235 Pogodbe kot pravnih podlag za ta sklep upravičena v tolikšni meri, kolikor Sporazum o ustanovitvi Svetovne trgovinske organizacije, vključno z njegovimi prilogami, vpliva na Direktivo Sveta 90/434/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve za združitve, delitve, prenose sredstev in zamenjave kapitalskih deležev družb iz različnih držav članic [3], in Direktivo Sveta 90/435/EGS z dne 23. julija 1990 o skupnem sistemu obdavčitve matičnih družb in odvisnih družb iz različnih držav članic [4], ki temeljita na členu 100 Pogodbe, ter na Uredbo Sveta (ES) št. 40/94 z dne 20. decembra 1993 o znamki Skupnosti [5], ki temelji na členu 235 Pogodbe;
Whereas, in particular, the use of Articles 100 and 235 of the Treaty as legal bases for this Decision is justified to the extent that the Agreement establishing the World Trade Organization, including the Annexes thereto, affects Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (1), Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (2), which are based on Article 100 of the Treaty, and Council Regulation (EC) No 40/94 of 20 December 1993 on the Community trade mark (3), which is based on Article 235 of the Treaty;