108Furthermore, with regard to the concept of a single economic entity, it should be noted that that concept was developed by settled case-law for the purpose of determining the normal value within the meaning of Article 2(1) of the Basic Regulation (judgment in Council and Commission v Interpipe Niko Tube and Interpipe NTRP, paragraph 35 above, EU:C:2012:78, paragraph 55). According to that case-law, where a producer entrusts tasks normally falling within the responsibilities of an internal sales department to a company, responsible for the distribution of its products, which it controls financially, the use, for the purposes of determining the normal value, of the prices paid by the first independent buyer to that distribution company is warranted, given that those prices could be regarded as being those of the first sale of the product made in the ordinary course of trade, within the meaning of the first subparagraph of Article 2(1) of the Basic Regulation (see, to that effect, judgments of 5 October 1988 in Brother Industries v Council, 250/85, ECR, EU:C:1988:464, paragraph 15, and of 10 March 1992 in Canon v Council, C‑171/87, ECR, EU:C:1992:106, paragraphs 9 et 11).
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