Persoana juridică afiliată: aspecte legale şi jurisprudenţiale în dreptul european şi dreptul naţional//Affiliated legal entity: legal and jurisprudential issues in European law and national law

Affiliate entity represents an avatar of the legal entity that has generated and continues to generate different interpretations of the provisions of tax law, from a legal and economic point of view, due to the subjective nature of its relationship with other persons that it controls directly or indirectly. This situation is provided in the context of the transfer prices at which the legal person is obliged to carry out its activity, namely the sale of goods or the provision of services, both to affiliates and to independent persons, when transferring its taxable income between various states for optimizing the effective tax. Thus, in this paper will be exposed the affiliation situations of the legal entity and the procedure of transfer pricing within the affiliation relationship.