In the case of Lindt & Sprungli, the Court approved the position taken by the FTA, even though the FTA did not support its position by reference to independent comparable data.
The FTA based the case on facts and circumstances.
Lindt & Sprungli, caaFrance Lindt & Sprungli, December 2002, CE No 97BX01746
Posted on | By Courts of France
Category: Arm's Length Principle, Comparability Analysis | Tag: Comparability, Facts and circumstances
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