«Now, domestic policy changes that are made by the Chinese government, with
respect to the
decision about where they impose taxes, are of course
rightly the
decision that falls upon the Chinese government.»
In this
respect, the AG
rightly recalls that, if this were true, the imputability to the State would not inevitably follow as Stardust Marine teaches us that, in case of
decisions taken by public undertakings, the imputability to the State must be demonstrated by establishing «the actual exercise by the State of the supervisory powers which its status as majority shareholder confers upon it» or «the actual involvement of the public authorities» (para 99) in the adoption of the
decision.