This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or
other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or
traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or
other risk reduction strategy.
Therefore, the High Court
passed undertakings by which
traders committed not to «create the false impression that the consumer has already won, will win or will on doing a particular act win, a prize or equivalent benefit, when in fact taking any action recommended by the [
trader] in relation to claiming the prize or
other equivalent benefit is subject to the consumer paying money or incurring a cost which is either: (a) a substantial proportion of the unit cost to the defendant of the provision to the consumer of the thing described as a prize or
other equivalent benefit; or (b) in the case of a charge stated to be for delivery and insurance, used by the defendant to finance in whole or in part its acquisition, handling or
other cost of the making available of that thing,
other than the actual cost of its delivery to the consumer and insurance (if any) in transit» (account rendered by the CJEU in C - 428 / 11 at para 20, emphasis added).