Article 2
This Decision is addressed to the Grand Duchy of Luxembourg. Done at Brussels, 16 October 2002. For the Commission Mario Monti Member of the Commission (1) OJ C 306, 31.10.2001, p. 2. (2) OJ C 2, 6.1.1998, p. 1. (3) OJ C 384, 10.12.1998, p. 3. (4) See footnote 1. (5) Transfer prices are the prices at which a company invoices goods or services to associated companies. (6) Written Question No 1735/90 (OJ C 63, 11.3.1991, p. 37). (7) See footnote 1. (8) Case 730/79 Philip Morris v Commission [1980] ECR 2671. (9) Case C-75/97 Belgium v Commission [1999] ECR I-3671, paragraph 25. (10) See recital 31: argument put forward by Luxembourg. (11) Joined Cases T-127/99, T-129/99 and T-148/99 Territorio Histórico de Álava - Diputación Foral de Álava and others v Commission, paragraph 157, and Joined Cases T-92/00 and T-103/00, paragraphs 39 and 40 and 49 and 50, not yet published. (12) See footnote 1. (13) OJ L 83, 27.3.1999, p. 1. (14) Case C-280/95 Commission v Italy [1998] ECR I-259, paragraph 23, and Case 378/98 Commission v Belgium [2001] ECR I-5107, paragraph 42. (15) Case C-5/89 Commission v Germany [1990] ECR I-3437, paragraphs 18 and 19. (16) Case C-265/85 Van de Bergh and Jurgens and others v Commission [1987] ECR 1155, paragraph 44. (17) OJ L 60, 1.3.2001, p. 57. (18) See footnote 6.