International - SGI Case: The Impact of the Decision of the European Court of Justice from a European Perspective
- P. Boone; A.J. Casley; J. Van de Gucht; M. Chatar
- International Transfer Pricing Journal, 2010 (Volume 17), No 3
- 23 April 2010
In the latest of a short, but drawn-out series of cases, the European Court of Justice has delivered a judgment in SGI v. The Belgian State that clarifies the position of transfer pricing rules within the European context. This decision confirms that applying the arm's length principle (or something akin to it) brings within the framework of European law legislation that might otherwise be a breach thereof, provided that certain important conditions are met.