Licensing IP is the weapon of choice for modern tax evasion. Estimating costs of goods and services is relatively easy for tax authorities, there are detailed rules and so on; but IP is so vague that it can be easily abused. It's the same story with Starbucks and so on.

> there is more than a good chance that this will not hold in the high court.

That is very unlikely. The Commission tends not to act directly unless they are absolutely certain that the case is extremely clear and they have ticked all boxes. This is because these actions have, obviously, huge political repercussions; Commissioners, at the end of the day, are politicians who have been entrusted to be somewhat above the fray and to look out for the whole continent, so they usually don't want to be accused of partisanship (there are always exceptions, of course; but the culprits tend to pay a heavy price in the end). The act itself is basically a statement that they have a great deal of proof. You won't find many people who know European legislation better than EU staffers themselves, so when they act on it, it's very unlikely they will lose a legal confrontation.