Preţurile de transfer – coșmarul autorităţilor fiscale și jurisprudenţa relevantă a Uniunii Europene
Transfer Pricing – The Nightmare of Tax Authorities and Relevant E.U. Case- Law

Summary/Abstract: In the recent years, transfer pricing has become one of the most discussed problems in the tax law field. The providential gift of allowing multinational companies to minimize their tax bill and to pay as little tax as legally possible is giving dreadful nightmares to the tax authorities of every country, which cannot conceive that not every minor error or avoidance is an absolute proof of some really serious crime, such as the frightening tax evasion. And that tax avoidance and tax evasion are not synonyms. The aim of this article is to present the essence of transfer pricing, its advantages and disadvantages, the ethical issues it raises and the way it is reflected in the case law of the Court of Justice of the European Union.

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