Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16)

Reference : Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumar...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	To cite this reference:	http://hdl.handle.net/10993/40572

Title :	Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16)
Language :	English
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 []
Publication date :	Sep-2019
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	59
Issue/season :	9
Pages :	446-452
Peer reviewed :	Yes
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] 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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/40572

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