长达十年之久的反对转让定价裁决的斗争转变为转让定价指令提案:欧洲试图引入统一的欧盟公平交易标准?

G. Felici
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引用次数: 0

摘要

多年来,欧盟委员会一直试图声称成员国向跨国企业(MNE)提供了非法的国家援助,这些援助被认为是通过预先定价协议提供的。然而,欧盟法院一直否认欧盟委员会的假设,并澄清说欧盟法律中没有不同于经合组织(OECD)的自主正常交易原则。在本文中,作者分析了欧盟委员会审查的主要转让定价案例,以及这些案例与欧盟委员会试图引入欧洲正常交易标准的联系,欧盟委员会在长达十年的司法斗争中未能证明正常交易标准的存在,因而重新回到了指令程序。
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A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?
The recent European Commission proposal for a transfer pricing directive comes after years of attempts to claim the existence of illegal State aids allegedly granted by Member States to multinational enterprises (MNEs) that were deemed to have been provided through advance pricing agreements. However, the Court of Justice of the European Union has consistently denied the Commission’s assumptions and clarified that no autonomous arm’s length principle, different from that of the OECD, was identifiable under EU law. In this article, the author analyses the major transfer pricing cases scrutinized by the European Commission and their connection to the Commission’s attempt to introduce a European arm’s length standard by reverting to the directive procedure after having failed to prove the existence of such a standard over a ten-year-long judicial battle.
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