- Intra-group transactions involving VAT are under increased scrutiny by the ECJ.
- Recent cases highlight the need to distinguish between direct tax (CIT) and indirect tax (VAT) regulations.
- Transfer pricing has significant implications for tax treatment.
- ECJis examining the alignment of the arm’s length principle with VAT rules.
- Weatherford case confirms input VAT on services from related parties is deductible if used in taxable activities.
- Arcomet case involves remuneration adjustments in leasing agreements and their VAT implications.
- Högkullen case addresses VAT applicability on intra-group real estate transactions without remuneration.
- Stellantis Portugal case examines transfer pricing adjustments’ impact on VAT taxable base.
- Advocate General emphasizes separate analysis for CIT and VAT due to differing logics.
- Businesses should reassess intra-group transactions considering current ECJ reviews.
Source: mddp.pl
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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