The FIAT case and the hidden consequences Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | DERECHO COMUNITARIO EUROPEO | PRINCIPIO DE PLENA COMPETENCIA | AYUDA ESTATAL | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Intertax v. 51, n. 1, January 2023, p. 2-4Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/1-1 (Browse shelf) | Available | OP 2141/2023/1-1 |
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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.
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