EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
ABSTRACT: Price has an undeniable importance for market operators. Changes operated in the legal environment may have an unanticipated impact on prices; therefore, regulators must be cautious when designing legal tools to assess the adequacy to legality of pricing practices, that is, when evaluating...
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| Autores principales: | , |
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| Lenguaje: | English |
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Pontificia Universidad Católica de Chile. Facultad de Derecho
2019
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| Acceso en línea: | http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-34372019000100203 |
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| Sumario: | ABSTRACT: Price has an undeniable importance for market operators. Changes operated in the legal environment may have an unanticipated impact on prices; therefore, regulators must be cautious when designing legal tools to assess the adequacy to legality of pricing practices, that is, when evaluating whether a given price is to be regarded as ‘fair’.This paper finds that, from all the branches of a legal system, it is for tax law and competition law to have the highest impact on prices when monitoring the fairness of prices charged by enterprises operating in the market. By conducting a comparative analysis on the mechanisms used by the administrative authorities active in both branches of law it identifies the synergies that, transcending the divergences, lead one of the branches to learn from the experience of the other. |
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