Incidența prețurilor de transfer în materia ajutoarelor de stat. Analiza jurisprudenței europene
Application of Transfer Prices in the Field of State Aid. Analysis of the European Case-Law
Author(s): Vladimir GrigaSubject(s): EU-Legislation
Published by: Editura Hamangiu S.R.L.
Keywords: Apple; Starbucks case; legal provisions; transfer pricing;
Summary/Abstract: In this paper, the author strives to find the legal arguments for the European Commission’s actions against Ireland and the Netherlands (the Apple and Starbucks cases). The essay explains the binary typology of the legal provisions regarding EU State Aid and transfer pricing (hard law & soft law) and introduces the reader to the key concepts in these matters, whilst portraying the facts and breaking down the legal aspects in the said cases.
Journal: Cluj Tax Forum
- Issue Year: I/2018
- Issue No: 2
- Page Range: 25-44
- Page Count: 20
- Language: Romanian
- Content File-PDF