Arm's length principle

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With its judgment of 8.11.2022, the ECJ’s Grand Chamber put an end to the Commission’s recent case practice on transfer pricing rulings. In 32 paragraphs (paras 81-112), it seems to have demolished…

Background On July 15, 2020, the General Court annulled the 2016 Commission Decision ordering Ireland to recover EUR 13 billion of illegal State aid from Apple,[1] chiefly, because the Commission had…

The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of the analysis made by the judges of the General Court should…