Impact of CJEU Rulings on VAT and Transfer Pricing Adjustments: What to Expect?

• 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.

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