Detail publikačního výsledku

The Czech Republic v. ERT Automotive Bohemia s.r.o.

SOLILOVÁ, V.; BRYCHTA, K.

Originální název

The Czech Republic v. ERT Automotive Bohemia s.r.o.

Anglický název

The Czech Republic v. ERT Automotive Bohemia s.r.o.

Druh

Kapitola, resp. kapitoly v odborné knize

Originální abstrakt

The judgment in the presented case is a contribution to the field of establishing rules for a comparative analysis and selecting a transaction that is comparable to one between a related party. This judgment of the Supreme Administrative Court thus brings a further piece (clarification) on selected aspects related to the rules of proof and burden of proof. One of the main conclusions to be drawn from the judgment in question is that a transaction that has a broader subject can be used as an independent transaction for determining a reference price. However, it is necessary to comply with the condition that such a ‘broader’ transaction must still be comparable, at least at its core, to the related party transaction and must be capable of being adjusted. In that connection, the Supreme Administrative Court referred to its case law and also emphasized that the subject of the transaction under review (i.e., related party transaction) must constitute a substantial part of the ‘broader’ unrelated party one and that the parties’ position to the two transactions must not differ in any substantial way (i.e., the function-risk profiles must be comparable).

Anglický abstrakt

The judgment in the presented case is a contribution to the field of establishing rules for a comparative analysis and selecting a transaction that is comparable to one between a related party. This judgment of the Supreme Administrative Court thus brings a further piece (clarification) on selected aspects related to the rules of proof and burden of proof. One of the main conclusions to be drawn from the judgment in question is that a transaction that has a broader subject can be used as an independent transaction for determining a reference price. However, it is necessary to comply with the condition that such a ‘broader’ transaction must still be comparable, at least at its core, to the related party transaction and must be capable of being adjusted. In that connection, the Supreme Administrative Court referred to its case law and also emphasized that the subject of the transaction under review (i.e., related party transaction) must constitute a substantial part of the ‘broader’ unrelated party one and that the parties’ position to the two transactions must not differ in any substantial way (i.e., the function-risk profiles must be comparable).

Klíčová slova

Burden of Proof, Transfer Pricing

Klíčová slova v angličtině

Burden of Proof, Transfer Pricing

Autoři

SOLILOVÁ, V.; BRYCHTA, K.

Rok RIV

2026

Vydáno

24.09.2025

Nakladatel

Wolter Kluwer

Místo

AH Alphen aan den Rijn

ISBN

9789403513294

Kniha

Transfer Pricing Case Law Around the World 2025

Strany od

39

Strany do

59

Strany počet

21

URL

https://law-store.wolterskluwer.com/s/product/transfer-pricing-case-law-around-the-world-2024/01tPg00000BeiIwIAJ?srsltid=AfmBOoqnryjswpJOi6eJmTr5au8NVyBnujL8hIC_04LoZ-3qFtccgjp1

BibTex

@inbook{BUT198944,
  author="{} and Karel {Brychta}",
  title="The Czech Republic v. ERT Automotive Bohemia s.r.o.",
  booktitle="Transfer Pricing Case Law Around the World 2025",
  year="2025",
  publisher="Wolter Kluwer",
  address="AH Alphen aan den Rijn",
  edition="1",
  pages="39--59",
  isbn="9789403513294",
  url="https://law-store.wolterskluwer.com/s/product/transfer-pricing-case-law-around-the-world-2024/01tPg00000BeiIwIAJ?srsltid=AfmBOoqnryjswpJOi6eJmTr5au8NVyBnujL8hIC_04LoZ-3qFtccgjp1"
}