Instead, the Commission relies on the conclusion in the 2010 JTPF Report according to which a mark-up for low-added intra-group services in the range of 3 % to 10 % was observed by the national tax administrations of the Member States participating in the JTPF.
Il résulte des considérations qui précèdent que l'avantage identifié à la section 9.2, conféré à LuxOpCo au moyen de la DFA en cause, est de nature sélective.