commiss decis septemb aid scheme implement germani control coordin centr notifi document number german text authent text eea relev ec commiss european commun regard treati establish european commun subparagraph articl thereof regard agreement european econom area articl thereof call interest parti submit comment pursuant provis cite procedur letter date februari commiss ask germani submit detail inform scheme direct compani taxat control coordin centr foreign compani scheme notifi commiss letter ec date germani submit descript scheme answer point commiss made letter date juli sg commiss inform germani decid initi procedur laid articl ec treati respect scheme germani submit comment septemb letter ec commiss decis initi procedur publish offici journal european commun commiss invit interest parti submit comment scheme commiss receiv comment interest parti ii detail descript measur treatment control coordin centr foreign compani germani govern feder financ ministri order administr order treatment control coordin centr foreign compani accord german doubl taxat treati hereinaft quot order quot letter feder financ minist date august verwaltungsanweisung für die behandlung von kontrol und koordinierungsstellen ausländisch konzern nach den deutschen doppelbesteuerungsabkommen inform order repeal effect decemb order appli control coordin centr control coordin activ subsidiari perman establish foreign compani germani countri order describ kind activ control coordin centr carri order elig special tax treatment clear descript task allow exclus activ servic group account consolid report market product plan research coordin control coordin centr act headquart group activ carri entiti group taxabl profit control coordin centr establish normal method differ incom expenditur cost method consist control coordin centr appli cost bear profit margin mark result amount subject standard corpor tax rate order set rang accept mark up germani keep gener practic germani practic control coordin centr determin mark rang advanc agreement taxpay tax author rate choos rang mark rate lower accept tax author case impos mark rate higher taxpay free choos rate rule mark rate rang check retrospect tax author iii ground initi procedur basi inform submit germani preliminari examin provid articl council regul ec march lai detail rule applic articl ec treati commiss conclus exist maximum mark constitut state aid upper limit artifici reduc tax liabil control coordin centr basi inform submit preliminari examin commiss doubt except laid articl ec treati applic scheme doubt compat scheme common market commiss initi procedur laid articl ec treati iv comment germani firstli germani consid scheme intend confer tax benefit set ceil object rais serv eas administr creat legal certainti avoid disput basi report länder tax administr cover period januari decemb germani argu order result taxabl person deriv benefit fact profit determin basi arm length price claim evid case mark germani onward identifi case involv group control coordin centr mean order case transfer price determin appli order attribut method base price arm length transact foreign compani germani consid case order appli mark rang accept individu check carri case remain case mark check compani audit case object made transfer price recalcul basi experi transfer price case produc result rang case compani auditor accept result correct remain activ ceas quarter compani auditor fix mark rate germani view figur reflect limit materi scope order cover group establish perform support function relat group headquart accord arm length principl small profit margin justifi germani small number case found show taxabl person view scheme tax concess compar state aid demonstr case coordin centr ceas activ quarter fact mark set low threshold rate inform request commiss select charact germani argu scheme criteria geograph materi demarc make scheme select germani consid imposs recov amount argument put forward tax assess definit month issu assess tax retrospect case imposs tax offic unabl recov tax establish case rule contain order appli examin individu case theoret mark set low germani prove arm length principl provid section german foreign tax relat act observ conclus consid practic legal possibl necess revers applic order assess aid applic articl ec treati articl ec treati state aid grant member state state resourc form whatsoev distort threaten distort competit favour undertak product good affect trade member state incompat common market caught prohibit articl measur fulfil criteria measur confer recipi advantag reliev charg born budget advantag grant state resourc measur affect competit trade member state measur specif select favour undertak product good firstli requir measur afford beneficiari advantag commiss take view exist upper limit determin mark cost method confer advantag control coordin centr multin group belong limit artifici reduc tax burden control coordin centr case actual margin exce germani argument exist ceil intend creat tax benefit serv eas administr creat legal certainti avoid disput accept commiss deni tax administr entitl posit guarante legal certainti taxpay result reduct tax base set upper limit mark order assur taxpay case retrospect check show mark higher reflect econom realiti transfer price tax author agre mark automat accept undervalu mark correspond artifici reduct tax base control coordin centr justifi legal certainti legal certainti ensur relat element consider taxat relat maximum mark rate appli exist upper limit justifi term administr simplif control coordin centr event subject retrospect check tax administr addit germani point comment septemb case margin control coordin centr determin retrospect check carri left discret tax author show applic scheme intend gave rise tax administr discretionari power possibl grant advantag control coordin centr area transfer price internation agre standard arm length principl set articl oecd model tax convent incom capit elabor oecd transfer price guidelin principl taxabl profit cross border activ enterpris calcul transact carri unrel parti market condit oecd guidelin recommend minimum maximum mark up present case quot safe harbour quot reflect natur transact issu inform tax administr discretionari power grant advantag case contradict arm length principl commiss rule possibl compar case time germani provid inform pursuant articl regul ec cover examin commiss consid exist upper limit mark tax administr discretionari power confer advantag relev undertak group belong mean articl ec treati advantag grant state resourc form whatsoev point commiss notic loss tax revenu deriv reduct tax base equival consumpt state resourc form fiscal expenditur confirm court justic european commun principl appli aid grant region local bodi member state thirdli aid distort threaten distort competit court justic consist rule intra commun trade deem affect moment beneficiari firm carri econom activ subject trade member state commiss take view scheme question capabl affect competit trade member state open sector economi addit control coordin centr belong multin group activ member state criterion fulfil fourthli aid favour undertak product good germani consid select sector economi qualifi aid commiss share view benefit scheme fact limit compani belong group foreign headquart german resid compani explicitli exclud benefit scheme present case benefit scheme limit intra group activ commiss notic requir justifi logic tax system germani provid commiss justif requir point notic final germani claim small number case found show taxabl person view scheme tax concess compar state aid case control coordin centr ceas activ quarter fact mark low threshold rate point commiss consid small number beneficiari level advantag relev context assess aid charact scheme order satisfi criteria equat aid scheme respect firstli confer tax author discretionari power accept mark carri retrospect check prevent demand applic real mark higher commiss examin aid consid compat common market except laid articl ec treati compat aid measur ec treati measur caught articl ec treati incompat common market qualifi except articl articl concern commiss consid aim object list aid measur contain tax scheme fall provis measur consid compat common market pursuant articl indic condit articl fulfil articl aid authoris serv facilit develop econom activ econom area commiss acknowledg commun framework condit exempt fulfil aid serv pursu object tax provis question serv promot invest employ recognis commun object aid authoris treati provis commiss find measur constitut incompat aid legitim expect letter juli commiss invit germani interest parti submit comment legitim expect sort present obstacl recoveri aid event classifi illeg incompat common market answer germani argu recoveri place tax assess definit month issu case imposs reassess tax retrospect german tax author unabl recov tax case establish rule contain order appli examin individu case theoret tax set low commiss share view case law court justic exist time limit laid nation law interest legal certainti constitut insuper obstacl recoveri aid present case commiss note german order featur common scheme introduc belgium royal decre decemb tax treatment coordin centr measur concern intra group activ cost method lead reduc tax base decis commiss conclus belgian scheme constitut aid mean articl ec treati decis publish state competit report answer parliamentari question commiss object context argu commiss decis belgian scheme adopt entri forc german order confer legitim expect germani aid beneficiari basi commiss decis order constitut state aid answer abovement parliamentari question scheme examin refer classifi fall articl ec treati germani beneficiari consid legitim expect result accord articl regul ec recoveri aid contrari gener principl commun law vi conclus light inform provid germani commiss conclud germani implement order breach articl ec treati find measur favour control coordin centr satisfi condit articl measur incompat common market establish germani beneficiari scheme legitim expect recoveri aid effect adopt decis articl aid germani grant administr order treatment control coordin centr foreign compani accord german doubl taxat treati verwaltungsanweisung für die behandlung von kontrol und koordinierungsstellen ausländisch konzern nach den deutschen doppelbesteuerungsabkommen letter feder financ minist date august incompat common market articl decis address feder republ germani brussel septemb commiss mario monti member commiss oj footnot bundessteuerblatt part altern method taxat point commiss notic applic state aid rule measur relat direct busi taxat oj oj transfer price price enterpris transfer physic good intang properti servic enterpris prefac oecd transfer price guidelin paragraph case germani commiss ecr paragraph case philip morri commiss ecr case belgium commiss ecr inter alia case land rheinland pfalz alcan deutschland gmbh ecr written question oj