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_c147721 _d147721 |
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| 003 | ES-MaIEF | ||
| 005 | 20230615123030.0 | ||
| 007 | ta | ||
| 008 | 230615t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_913547 _aDourado, Ana Paula |
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| 245 | 4 |
_a The FIAT case and the hidden consequences _c Ana Paula Dourado |
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| 520 | _aThis 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
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| 650 |
_aDERECHO COMUNITARIO EUROPEO _941975 |
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| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
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| 650 | 4 |
_aAYUDA ESTATAL _932236 |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9169598 _oOP 2141/2023/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 1, January 2023, p. 2-4 |
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| 942 | _cART | ||