In ECJ cases C-45/20 and C-46/20, the ECJ dealt with the always complex issue of the affection to the economic activity of the acquired goods and their necessary accreditation as regards the VAT deduction. This article gives an analysis of both cases.
Source Francisco Javier Sánchez Gallardo (pdf)
Latest Posts in "European Union"
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
- VAT Implications on Transfer Pricing Adjustments: Insights from Acromet Towercranes Case
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case