792 11 ECJ. Case C-264/96. ICL. ECR 1998. 1-4695. Para. 19 Case C-55/00. Gottardo, ECR 2000. 1-413 Para. 32 ECJ Case C-436/00. Riksskatteverk No 33 ECJ Case C-436/00. Riksskatteverk No 34 ECJ Case C-251/98. Baars ECR 2000. 1-2787. Para. 22 ECJ Case C-436/00. Riksskatteverk. Para. 36: Case C-251/98. Baars ECR 2000. 1-2787 Para. 22 28: Case C-208/00, Uberseering, Para. 77. ECJ, Case C-436/00, Riksskatteverk, Para. 38: Cases C-397/98 and C-410/98, Metallgesellschaft ECR2001,|-1727,Para.42. 17 ECJ. Case C-436/00. Riksskatteverk. Para. 43. with reference to Case C-212/97. Centros. ECR 1999, Para. 25: cp. In this direction, the enumeration of judgments dealing with the fraudulent use of basic freedoms guaranteed by the Ec treaty in Case C-212/97, Centros, ECR 1999, 1-1459, Para. 24 ECJ, Case C-204/90, Badman, ECR 1992, 1-249; Case C-300/90, Commission/Belgium, ECR 1992 -305 cp. the current judgment of the ECJ, Case C-324/00, Lankhorst-Hohorst, Para. 39 ff, Thommes, DB 2002,p.2397 No D. ECJ, Case C-35/98: Verkooijen, ECR 2000, 1-4071, Para. 57 with reference to previous 2] ECJ Case C-436/00. Riksskatteverk. Para. 53 ff 22 ECJ Case C-436/00. Riksskatteverk Para55 23ECJ Case C-436/00. Riksskatteverk. Para. 59 ECJ Case C-436/00. Riksskatteverk, Para. 60 ff ECJ Case C-436/00. Riksskatteverk, Para. 66 ff 26BFH,BSB!.1988Ⅱ,p.348;1989l,p.633 Section 90, Paragraph 3 of the German Internal Revenue Code(AO), See Rasch, Stephan; Roeder, Achim, The German Move to Transfer Pricing Documentation, Penalties, (11 Transfer Pr 731,12/11/02) Proposed Section 162, Paragraph 2-4 of germany s Internal Revenue Code ECJ. Case C-264/96. ICl. ECR 1998. 1-4695. Para. 25: Cases C-397/98 and C-410/98 Metallgesellschaft, ECR 2001, 1-1727, Para. 59; Case C-307/97, Saint-Gobain, ECR 1999, 1-6161 Para. 50 ECJ Case C-324/00 Case C-168/01; cp. Thommes, DB 2002, p 2397 Thommes, DB 2002, p 2397 33cp. ECJ, Case C-436/00, Riksskatteverk, Para. 51 for an enumeration of accepted interventions792 11 ECJ, Case C-264/96, ICI, ECR 1998, I-4695, Para. 19; Case C-55/00, Gottardo, ECR 2000, I-413, Para. 32. 12 ECJ, Case C-436/00, Riksskatteverk, No. 33. 13 ECJ, Case C-436/00, Riksskatteverk, No. 34. 14 ECJ, Case C-251/98, Baars, ECR 2000, I-2787, Para. 22. 15 ECJ, Case C-436/00, Riksskatteverk, Para. 36; Case C-251/98, Baars, ECR 2000, I-2787, Para. 22, 28; Case C-208/00, Überseering, Para. 77. 16 ECJ, Case C-436/00, Riksskatteverk, Para. 38; Cases C-397/98 and C-410/98, Metallgesellschaft, ECR 2001, I-1727, Para. 42. 17 ECJ, Case C-436/00, Riksskatteverk, Para. 43, with reference to Case C-212/97, Centros, ECR 1999, Para. 25; cp. In this direction, the enumeration of judgments dealing with the fraudulent use of basic freedoms guaranteed by the EC Treaty in Case C-212/97, Centros, ECR 1999, I-1459, Para. 24. 18 ECJ, Case C-204/90, Badman, ECR 1992, I-249; Case C-300/90, Commission/Belgium, ECR 1992, I-305 19 cp. the current judgment of the ECJ, Case C-324/00, Lankhorst-Hohorst, Para. 39 ff., Thömmes, DB 2002, p. 2397. 20 cp. ECJ, Case C-35/98; Verkooijen, ECR 2000, I-4071, Para. 57 with reference to previous judgments. 21 ECJ, Case C-436/00, Riksskatteverk, Para. 53 ff. 22 ECJ, Case C-436/00, Riksskatteverk, Para. 55. 23 ECJ, Case C-436/00, Riksskatteverk, Para. 59. 24 ECJ, Case C-436/00, Riksskatteverk, Para. 60 ff. 25 ECJ, Case C-436/00, Riksskatteverk, Para. 66 ff. 26 BFH, BStBl. 1988 II, p. 348; 1989 II, p. 633 27 Section 90, Paragraph 3 of the German Internal Revenue Code (AO), See Rasch, Stephan; Roeder, Achim, "The German Move to Transfer Pricing Documentation, Penalties," (11 Transfer Pricing Report 731, 12/11/02). 28 Proposed Section 162, Paragraph 2 - 4 of Germany's Internal Revenue Code. 29 ECJ, Case C-264/96, ICI, ECR 1998, I-4695, Para. 25; Cases C-397/98 and C-410/98, Metallgesellschaft, ECR 2001, I-1727, Para. 59; Case C-307/97, Saint-Gobain, ECR 1999, I-6161, Para. 50 30 ECJ, Case C-324/00, 31 Case C-168/01; cp. Thömmes, DB 2002, p. 2397 32 Thömmes, DB 2002, p. 2397. 33 cp. ECJ, Case C-436/00, Riksskatteverk, Para. 51 for an enumeration of accepted interventions