TY - JOUR T1 - Is Belgium and Forum 187 v. Commission a Suitable Legal Source for an EU "At Arm’s Length Principle"? A1 - Joris, Tony A1 - De Cock, Wout PY - 2017 N2 - 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. JF - European State Aid Law Quarterly JA - European State Aid Law Quarterly VL - 16 IS - 4 UR - https://doi.org/10.21552/estal/2017/4/10 M3 - doi:10.21552/estal/2017/4/10 ER -