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Worst Decision Of The Eu Court Of Justice: The Alrosa Judgment In Context And The Future Of Commitment Decisions, Frederic Jenny
Worst Decision Of The Eu Court Of Justice: The Alrosa Judgment In Context And The Future Of Commitment Decisions, Frederic Jenny
Fordham International Law Journal
This Article details the evolution of the commitment decisions, analyzes the logic and the consequences of the Alrosa Court judgment, and offers some suggestions on how to establish a better equilibrium between the legitimate objective of promoting the effectiveness of the Commission by allowing it enough flexibility to end cases when competition could be restored rapidly and without major expense thanks to the cooperation of investigated firms, while respecting the necessity to ensure that the effectiveness of enforcement remains compatible with three goals: developing a robust competition law jurisprudence to ensure legal predictability, particularly in abuse of dominance cases; ensuring …
Transfer Pricing Rules And State Aid, Richard Lyal
Transfer Pricing Rules And State Aid, Richard Lyal
Fordham International Law Journal
The purpose of this Essay is to place in context the four investigations currently open in relation to tax rulings on transfer pricing and to explore the manner in which proceedings of this kind may serve to correct abuses in international taxation practice.