#2155904
Mhaígh an grúpa FTT freisin nár cheart don Choimisiún táille an ghníomhaire a cuireadh i bhfeidhm ar dhíolacháin FTT a asbhaint nuair a bhí an praghas onnmhairiúcháin le haghaidh díolacháin an eintitis ghaolmhair á ríomh toisc: (1) nach raibh aon chomhaontú idir NW agus FTT ná le gníomhaire onnmhairiúcháin FTT, (2) léiríodh táillí den sórt sin in idirbhearta idir FTT agus a ghníomhaire agus (3) ba idirbhearta intíre iad na hidirbhearta idir NW agus FTT mar a tugadh le fios i luach an tsonraisc CBL.
The FTT group also claimed that when constructing the export price for the sales of its related entity NW, the Commission should not deduct the agent fee applied to the sales of FTT as (1) there was no agreement between NW and FTT nor with the FTT’s export agent, (2) such fees were reflected in transactions between FTT and its agent and (3) the transactions between NW and FTT were domestic transactions expressed by VAT invoice value.