Kingdom of the Netherlands and Others v European Commission (T-760/15, T-636/16)

Judgment of 24 Sept 2019

law://eu/cjeu/2015/t-760-15/para_199@2026-11-15

199As to whether a method for determining transfer pricing of an integrated company complies with the arm’s length principle, it should be borne in mind that, as has already been indicated above, when using that tool in carrying out its assessment under Article 107(1) TFEU, the Commission must take into account its approximate nature. The purpose of the Court’s review is therefore to verify whether the errors identified in the contested decision, and on the basis of which the Commission found there to be an advantage, go beyond the inaccuracies inherent in the application of a method designed to obtain a reliable approximation of a market-based outcome.

Kingdom of the Netherlands and Others v European Commission (T-760/15, T-636/16)

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