Opinion Statement on the CJEU Case C-382/16 Hornbach (Transfer-Pricing/ Commercial Justification for Breach of the Arm’s Length Principle)

CFE Tax Advisers Europe has published an opinion statement on the judgment of the Court of Justice of the European Union in Case C-382/16, Hornbach-Baumarkt, concerning the application of transfer pricing rules to transactions between resident and non-resident associated enterprises. CFE welcomes the Court’s approach in pursuing the SGI line of reasoning in allowing [...]