The Commission considers the SMBV APA to grant a selective advantage to SMBV within the meaning of Article 107(1) of the Treaty, since it leads to a lowering of that entity's taxable profit in the Netherlands as compared to non-integrated companies whose taxable profits are determined by transactions concluded on market terms.
Prix de transfert, application du principe de pleine concurrence et des principes applicables en matière de prix de transfert à l'intention des multinationales et administrations fiscales (principes de l'OCDE).