Article 2
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 5 September 2002. For the Commission Mario Monti Member of the Commission (1) OJ C 304, 30.10.2001, p. 2. (2) See footnote 1. (3) Bundessteuerblatt 1984, Part I, p. 458. (4) On the use of alternative methods of taxation, see point 27 of Commission notice 98/C 384/03 on the application of the State aid rules to measures relating to direct business taxation (OJ C 384, 10.12.1998, p. 3). (5) OJ L 83, 27.3.1999, p. 1. (6) Transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services to associated enterprises (see preface to the 1995 OECD transfer pricing guidelines). (7) See paragraph 16. (8) Case 248/84 Germany v Commission [1987] ECR 4013, paragraph 17. (9) Case 730/79 Philip Morris v Commission [1980] ECR 2671 and Case 142/87 Belgium v Commission [1990] ECR I-959. (10) See, inter alia, Case C-24/95 Land Rheinland Pfalz v Alcan Deutschland GmbH [1997] ECR I-1591. (11) Written Question No 1735/90 (OJ C 63, 11.3.1991).