DEXION ROMANIA represented by NICULEASA LAW FIRM through lawyer Mădălin-Irinel Niculeasa and lawyer Andreea-Mădălina Gheorghișan obtained the confirmation of the High Court of Cassation and Justice regarding the transfer pricing method used in the natural course of economic activity.
The Transfer Pricing problem solved by the High Court concerned both the extent to which the tested company can change their quality (instead of a distributor being a producer company) but also the ratio between the external comparable vs. the internal comparable, in the sense of determining which comparable takes precedence when there is data and information to constitute the internal comparable.
From the evidence administered in the case it resulted that there were no differences between how DEXION sold the products to affiliates and how the company sold the products to non-affiliates. The technical expertise implied advanced knowledge in this particular field in order to support the court on the factual issues brought before it.
The litigation settled over the course of 5 years, regarding a particular problem in the tax market in Romania, including from the perspective of the complexity of the transfer pricing file, was finalized by the confirmation of the tax regime adopted by the taxpayer by the Supreme Court, the solution being definitive, the consequences of the ÎCCJ decision being a benchmark for the subsequent fiscal behavior of the taxpayer.