- Recent focus on the impact of transfer pricing adjustments on VAT settlements
- Upcoming EU Court of Justice rulings may influence taxpayer and tax authority practices
- General Advocate’s opinion in case C-726/23 highlights the need for individual analysis of transfer pricing adjustments
- Awaiting opinion in case C-603/24 which may also affect transfer pricing adjustments
- Taxpayers should carefully document and settle transfer pricing adjustments
- Importance of determining if adjustments relate to specific past transactions
- No clear answer on whether transfer pricing adjustments are subject to VAT
- Upcoming rulings may significantly impact international corporate groups
- Encouragement to monitor developments and seek expert advice if needed
Source: crido.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.
