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:	Angulo Garzaro,Noemí, Angulo Garzaro,Amaya
Lenguaje:	English
Publicado:	Pontificia Universidad Católica de Chile. Facultad de Derecho 2019
Materias:	EU competition law fiscal law unfair prices
Acceso en línea:	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-34372019000100203
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spelling	oai:scielo:S0718-343720190001002032019-07-17EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICESAngulo Garzaro,NoemíAngulo Garzaro,Amaya EU competition law fiscal law 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 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.info:eu-repo/semantics/openAccessPontificia Universidad Católica de Chile. Facultad de DerechoRevista chilena de derecho v.46 n.1 20192019-04-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-34372019000100203en10.4067/S0718-34372019000100203
institution	Scielo Chile
collection	Scielo Chile
language	English
topic	EU competition law fiscal law unfair prices
spellingShingle	EU competition law fiscal law unfair prices Angulo Garzaro,Noemí Angulo Garzaro,Amaya EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
description	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.
author	Angulo Garzaro,Noemí Angulo Garzaro,Amaya
author_facet	Angulo Garzaro,Noemí Angulo Garzaro,Amaya
author_sort	Angulo Garzaro,Noemí
title	EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
title_short	EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
title_full	EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
title_fullStr	EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
title_full_unstemmed	EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES
title_sort	eu competition law and fiscal law: the intra-branch comparison methodology applied to the assesment of unfair prices
publisher	Pontificia Universidad Católica de Chile. Facultad de Derecho
publishDate	2019
url	http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-34372019000100203
work_keys_str_mv	AT angulogarzaronoemi eucompetitionlawandfiscallawtheintrabranchcomparisonmethodologyappliedtotheassesmentofunfairprices AT angulogarzaroamaya eucompetitionlawandfiscallawtheintrabranchcomparisonmethodologyappliedtotheassesmentofunfairprices
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EU COMPETITION LAW AND FISCAL LAW: THE INTRA-BRANCH COMPARISON METHODOLOGY APPLIED TO THE ASSESMENT OF UNFAIR PRICES

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