Judgment_paragraph 52 · Council of the European Union and Commission of the European Communities v Interpipe Nikopolsky Seamless Tubes Plant Niko Tube ZAT (Interpipe Niko Tube ZAT) and Interpipe Nizhnedneprovsky Tube Rolling Plant VAT (Interpipe NTRP VAT) (C-191/09 P, C-200/09 P)

52In paragraph 177 of the judgment under appeal, the General Court held that ‘according to consistent case-law concerning the calculation of the normal value, but applicable by analogy to the calculation of the export price, the sharing of production and sales activities within a group formed by legally distinct companies does not alter the fact that one is dealing with a single economic entity which organises in that manner a series of activities which are carried out, in other cases, by an entity which is also a single entity from the legal point of view (see, by analogy, Case 250/85 Brother Industries v Council [1988] ECR 5683, paragraph 16; Case C-175/87 Matsushita Electric v Council [1992] ECR I-1409, paragraph 12; Case C-104/90 Matsushita Electric Industrial v Council [1993] ECR I-4981, paragraph 9)’.