Tag: Risk incurred

France vs. Carrefour, Feb. 1992, CE no 81690/82782

France vs. Carrefour, Feb. 1992, CE no 81690/82782

In the French Carrefour case, the French Supreme Court considered as arm’s length a rate of 0.25% for for a loan guarantee. The remuneration should be commensurate with the risk incurred as well as with the market value of this service, irrespective of the actual cost. Click here for translation Carrefour 1992_81690_82782_CE ... Continue to full case