Greece vs “Diary Distributor Ltd.”, November 2021, Tax Court, Case No 579/2021

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Category: Benchmark, Range and Median, Comparability Analysis, Transfer Pricing Documentation, Transfer Pricing Methods | Tag: , , , , , , , , ,
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This case deals with arm’s length remuneration of a Greek Diary Distributor.

Following an audit of “Diary Distributor Ltd.”, the Greek tax authorities determined that the prices paid to related parties for FY 2017 had been above the arm’s length price. On that basis an upwards adjustment of the taxable income was issued.

An appeal was filed by “Diary Distributor Ltd.”

Judgement of the Court

The court dismissed the appeal of “Diary Distributor Ltd.” and upheld the assessment of the tax authorities

 
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gr-ded-2021-579_en_ath-579_2021

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