In the Ecco case, the Danish High Court determines that Ecco's transfer pricing documentation could not be rejected for being incomplete, refuses to acknowledges a deemed royalty transaction and determines that the internal price paid for finished shoes was at arm's length even if it was less than Ecco paid to external manafucturers.

The original decision (in Danish) can be found here https://www.skat.dk/skat.aspx?oid=2297293