Transfer pricing; Arm's length adjustments; freedom of establishment
Abstract :
[en] In this Opinion Statement, submitted in April 2019, the CFE discusses the ECJ decision in Hornbach-Baumarkt (Case C-382/16) concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises.
Disciplines :
European & international law Tax law
Author, co-author :
Garcia Prats, Alfredo
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Kofler, Georg
Heydt, Volker
Kemmeren, Eric
Lang, Michael
Lüdicke, Jürgen
Nogueira, Joao
Pistone, Pasquale
Raingeard de la Blétière, Emmanuel
Richelle, Isabelle
Rust, Alexander
External co-authors :
yes
Language :
English
Title :
Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16)
Publication date :
September 2019
Journal title :
European Taxation
ISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
