The Resource Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
Resource Information
The item Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again 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 Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again 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
- This case note reviews Luxembourg v European Commission (T-816/17) (GC) on whether the Commission erred in finding that a tax ruling involved unlawful State aid. It considers its approach to the party to be tested and application of the transactional net margin (TNMM) transfer pricing method, and notes potential lessons
- Language
- eng
- Label
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
- Title
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
- Language
- eng
- Summary
- This case note reviews Luxembourg v European Commission (T-816/17) (GC) on whether the Commission erred in finding that a tax ruling involved unlawful State aid. It considers its approach to the party to be tested and application of the transactional net margin (TNMM) transfer pricing method, and notes potential lessons
- Citation source
- In: British tax review. - London. - (2021), no. 4 ; p. 470-483
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- advance ruling
- State aid
- arm's length principle
- transfer pricing
- EU law
- TNMM
- Label
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
- Label
- Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again
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<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/Luxembourg-v-European-Commission--Amazon-EU-Sarl/xkePKHKyLeg/" 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/Luxembourg-v-European-Commission--Amazon-EU-Sarl/xkePKHKyLeg/">Luxembourg v European Commission ; Amazon EU Sarl and Amazon.com Inc v European Commission : the issue of competence again</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
