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Is Belgium and Forum 187 v. Commission a Suitable Legal Source for an EU "At Arm’s Length Principle"?

DOI https://doi.org/10.21552/estal/2017/4/10

Tony Joris, Wout De Cock


This article revisits the facts and merits of the Belgium and Forum 187 v. Commission judgment of the European Court of Justice. The European Commission refers to this 2006 judgment to justify the use of an at arm’s length principle in its controversial State aid decisions on advance pricing agreements. We will argue that the European Court of Justice did not intend to establish and endorse such principle in this judgment and that the Commission therefore overstretches the impact of this judgment.
Keywords: Belgium; Forum 187; Coordination Centres; Advance Pricing Agreements; At Arm’s Length Principle.

Tony Joris, Jean Monnet professor of European Law at Vrije Universiteit Brussel; Wout De Cock, Assistant at Vrije Universiteit Brussel. This article was finalised on 15 June 2017.

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