Dourado, Ana Paula
The FIAT case and the hidden consequences / Ana Paula Dourado
This editorial discusses the Fiat case (Joined cases C-885/19 P and C898/19 P), a State aid case involving the analysis of domestic tax rulings, State aid, and the arm’s length standard. It concerns the issues of whether the European Commission can establish an EU arm’s length standard as inspired in the OECD Guidelines and choose the adequate methods applicable to the specific case in light of the State aid rules.
PRECIOS DE TRANSFERENCIA
DERECHO COMUNITARIO EUROPEO
PRINCIPIO DE PLENA COMPETENCIA
AYUDA ESTATAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 2-4
The FIAT case and the hidden consequences / Ana Paula Dourado
This editorial discusses the Fiat case (Joined cases C-885/19 P and C898/19 P), a State aid case involving the analysis of domestic tax rulings, State aid, and the arm’s length standard. It concerns the issues of whether the European Commission can establish an EU arm’s length standard as inspired in the OECD Guidelines and choose the adequate methods applicable to the specific case in light of the State aid rules.
PRECIOS DE TRANSFERENCIA
DERECHO COMUNITARIO EUROPEO
PRINCIPIO DE PLENA COMPETENCIA
AYUDA ESTATAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 2-4