- CJEU Opinions on VAT and Transfer Pricing Adjustments: Recent Advocate General opinions provide insights into valuing intragroup services and handling transfer pricing adjustments for VAT purposes.
- Key Cases and Opinions: In C-808/23, AG Kokott discusses open market value determination in Sweden, while in C-726/23, AG de la Tour examines VAT treatment of TP adjustments in Romania.
- Implications for Multinational Groups: These opinions highlight the importance of documenting intragroup transactions and establishing clear links between services and remuneration, potentially impacting VAT practices significantly.
Source: arendt.com
See also
- C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72
- ECJ C-726/23 (Arcomet Towercranes) – AG Opinion – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
- Briefing Document: Advocate General’s Opinion in Case C-726/23 (SC Arcomet): VAT, Transfer Pricing and Intra-Group Services
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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