Quotation Petruzzi, Raffaele, Buriak, Svitlana. 2018. Freedom of Establishment and Transfer Pricing Threats for the EU Single Market. International Transfer Pricing Journal (ITPJ), 25, (4), 306-316.




This article aims to examine the arguments and conclusions made by Advocate General Bobek in his Opinion delivered on 14 December 2017 in Hornbach-Baumarkt (C-382/16) and their potential consequences for taxpayers in EU Member States. In particular, it argues that cross-border situations targeted by the arm’s length principle (ALP) are comparable with purely domestic situations, which escape the burden of compliance with the ALP. The German transfer pricing rules may be considered disproportionate to the aim they pursue due to the limitation on a taxpayer’s rights to provide the commercial justifications for the transactions that do not comply with the ALP resulting from the parent company’s status as a shareholder.


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  • Freedom of Establishment
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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal International Transfer Pricing Journal (ITPJ)
Language English
Title Freedom of Establishment and Transfer Pricing Threats for the EU Single Market
Volume 25
Number 4
Year 2018
Page from 306
Page to 316
URL https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Transfer-Pricing-Journal/collections/itpj/html/itpj_2018_04_de_1.html
DOI n.a.
Open Access N


Petruzzi, Raffaele (Details)
Buriak, Svitlana (Details)
Institute for Austrian and International Tax Law IN (Details)
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