- VAT and transfer pricing have an ambiguous relationship, leading to uncertainty for businesses
- Efforts have been made by the EU Commission’s VAT Committee and VAT Expert Group to offer clarification
- Recent CJEU referrals on VAT and transfer pricing interactions are providing guidance
- CJEU referrals C-726/23 and C-808/23 involve issues related to TP Adjustments and VAT
- CJEU decisions on these referrals are expected to impact VAT practices for affiliated companies
- Arendt’s VAT and TP teams are closely monitoring these developments to assist businesses in adapting and implementing changes
Source: arendt.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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