000			01620nab a2200277 c 4500
999			_c144839 _d144839
003			ES-MaIEF
005			20211014133226.0
007			ta
008			211014t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_966414 _aPuls, Michael
245		0	_aGerman Federal Constitutional Court strengthens role of ECJ as lawful judge in German cross-border tax matters _helectrónico _c Michael Puls and Nadia C. Altenburg
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe German Federal Court passed a verdict (IR 73/16) emphasizing the importance of ECJ case law for cases regarding cross-border transfer pricing issues. The decision regards a cross-border loan that was allegedly not at arm’s length due to the lack of sufficient collateral provided. The German Federal Court ruled that, in order to prevent eroding the ECJ’s importance, ECJ case law must be considered by national courts and that the ECJ must be consulted in situations where clear guidance or interpretation from the ECJ under the acte clair and acte éclairé doctrines is not available.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_925193 _aALEMANIA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
700	1		_969136 _aAltenburg, Nadia C.
773	0		_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021
942			_cRE