Gælder der et armslængdeprincip for koncerninterne transaktioner mellem kapitalselskaber i dansk selskabsret?

The present article analyses whether a non-statutory arm’s length principle exists in relation to transactions within corporate groups in Danish company law. Firstly, the reasons behind intra-group transactions and for not using market terms are briefly touched upon. Secondly, it is determined what constitutes a general principle. Thirdly, it is concluded that there is very little room for not using market terms in groups in the first place when considering the existing provisions in the Danish Companies Act and duties stemming hereof. However, it is argued that in addition to these, a general arm’s length principle applies when transacting with group companies. Furthermore, it is found that it can be acceptable to deviate from the starting point that the terms should be market-corresponding. However, in that case, there must be an advantage equivalent to the disadvantage imposed on the specific group company.