1.

Is the requirement that the minimum capacity levels stipulated in Article 44(2) of Directive 2004/18/EC (1) (hereinafter Directive) of the Council of the European Union (‘Council’) be in accordance with Article 47(1)(b) of that Directive to be interpreted in such a way that the contracting authority is entitled to link the minimum capacity levels to a single indicator in an accounting document (balance sheet) that it selects to monitor economic and financial standing?

2.

If the answer to the first question is yes, Budapest Court of Appeal further asks whether the consistency requirement laid down by Article 44(2) of the Directive is fulfilled by data selected for assessment of the minimum capacity levels (profit/loss according to the balance sheet), where such data has different content pursuant to the accounting legislation of individual Member States?

3.

Is it sufficient, for the purposes of correcting any discrepancies which doubtless exist between Member States, if the contracting authority ensures that there is an opportunity to employ external resources (Article 47(3)), in addition to the documents selected as proof of economic and financial standing, or must the contracting authority, in order to meet the requirement of consistency as regards all the documents selected by it, ensure that that capacity can be demonstrated in another manner (Article 47(5))?