Judgment_paragraph 54 · 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)

54In that regard, it should also be noted that there is nothing in the wording of Article 2(10) of the basic regulation and, in particular, Article 2(10)(i) which may prevent the ‘single economic entity’ concept from being applied to the final determination of the export price in order for a fair comparison to be made under that article. Thus, if a producer exports his products to the European Union via a legally separate undertaking, but over which it holds economic control, there is no overriding legal or economic reason preventing those two traders from being regarded as a ‘single economic entity’.