The Resource Between State aid and the fundamental freedoms : the arm's length principle and EU law
Between State aid and the fundamental freedoms : the arm's length principle and EU law
Resource Information
The item Between State aid and the fundamental freedoms : the arm's length principle and EU law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Between State aid and the fundamental freedoms : the arm's length principle and EU law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article examines the relationship between the rules on State aid and the fundamental freedoms when ruling on the compatibility with EU law of domestic transfer pricing provisions, based on the arm's length principle. It shows that the Commission's recent practice concerning State aid on advance pricing agreements (APAs) is difficult to reconcile with the ECJ's case law when ruling on the arm's length principle under the fundamental freedoms. On the one hand, the Member States should not be too restrictive when applying their transfer pricing rules, as stemming from the proportionality requirement under the fundamental freedoms, while on the other hand they must not be too lenient either, otherwise they risk a State aid investigation. Pressed at both ends by these opposing forces, the margin for error becomes narrow or, sometimes, non-existent
- Language
- eng
- Label
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Title
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Language
- eng
- Summary
- The article examines the relationship between the rules on State aid and the fundamental freedoms when ruling on the compatibility with EU law of domestic transfer pricing provisions, based on the arm's length principle. It shows that the Commission's recent practice concerning State aid on advance pricing agreements (APAs) is difficult to reconcile with the ECJ's case law when ruling on the arm's length principle under the fundamental freedoms. On the one hand, the Member States should not be too restrictive when applying their transfer pricing rules, as stemming from the proportionality requirement under the fundamental freedoms, while on the other hand they must not be too lenient either, otherwise they risk a State aid investigation. Pressed at both ends by these opposing forces, the margin for error becomes narrow or, sometimes, non-existent
- Citation source
- In: Common market law review. - Alphen aan den Rijn. - Vol. 56 (2019), no. 4 ; p. 905-948
- http://library.link/vocab/creatorName
-
- Buriak, S
- Lazarov, I
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- State aid
- fundamental freedoms
- arm's length principle
- APA
- transfer pricing
- ECJ case law
- Label
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Label
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Between-State-aid-and-the-fundamental-freedoms-/HebKb6GLqmY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Between-State-aid-and-the-fundamental-freedoms-/HebKb6GLqmY/">Between State aid and the fundamental freedoms : the arm's length principle and EU law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Between State aid and the fundamental freedoms : the arm's length principle and EU law
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Between-State-aid-and-the-fundamental-freedoms-/HebKb6GLqmY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Between-State-aid-and-the-fundamental-freedoms-/HebKb6GLqmY/">Between State aid and the fundamental freedoms : the arm's length principle and EU law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
