Abstract
In recent years, the European Commission has changed its practice of assessing price undercutting in trade defence investigations where the exporter sells via related sales subsidiaries. In such cases, undercutting was calculated on the basis of a ‘constructed export price’, obtained by deducting selling, general and administrative costs and notional profits from the actual export price. This practice was successfully challenged in Case T-301/16 Jindal v. Commission, where the General Court found that the European Commission had failed to compare prices at the same level of trade. The General Court also highlighted the importance of calculating undercutting on the basis of the actual prices charged to the first independent buyers.
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