Germany: Economic Analysis

A German court's landmark decision in the European bathroom fittings cartel case has established a five-step framework for estimating cartel damages, with particular emphasis on using economic simulation models to assess pass-through rates to indirect purchasers. This analysis explores how these models address the fundamental challenge of reconstructing unobservable counterfactual market conditions and demonstrates their practical applicability in litigation.

TMF Group, in association with ACCA, looks at the big issues for businesses planning to set up or expand in Germany and the tax and accounting regulations to consider.