§6.2.1 Information needed

(139) The comparator-based approach for the purpose of estimating the volume effect requires information on (i) the observed quantity sold by the firm affected by the overcharge, (ii) the counterfactual volume sold and (iii) the price-cost margin that would have been achieved by the purchaser in the absence of the infringement. However, it is important to note that the observed price-cost margin is not the relevant margin required to estimate the volume effect. For instance, if the purchaser passes on half of the overcharge, this will reduce its margin, implying that the observed margin will be smaller than in the counterfactual. In this case, using the observed margin would understate the size of the volume effect. (140) Moreover, the court should be aware that the relevant margin to estimate the volume effect does not necessarily correspond to standard measures of a firm's accounting margin, such as ‘earnings before interest and taxes’ (EBIT) or the net income of the firm. (141) The relevant margins for the assessment of the volume effects are defined by the prices of the relevant products subtracted by the avoided costs, i.e. costs that have been saved as a result of the output reduction. Hence, in addition to an assessment of which costs are considered to be avoidable, the court may order disclosure of prices of the relevant products. In this context, it may also order disclosure of internal documents providing information on the contribution margins the purchaser uses for its own pricing decisions.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-07