Kelly Stricklin-Coutinho comments on International Tax Review’s “European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle” – C-382/16

Kelly Stricklin-Coutinho comments on International Tax Review’s “European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle” – C-382/16


CategoryArticles Author Kelly Stricklin-Coutinho Date

“Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case (C-382/16).

The ECJ ruled that member state tax rules are proportionate (and therefore in line with EU law), saying taxpayers in the EU have the right to demonstrate that they may have had commercial reasons for failing to meet the standard required of the arm’s-length principle.”

To read the full article from the International Tax Review, please click here.


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