- The European Court has ruled that contractually agreed transfer pricing (TP) adjustments may be subject to VAT. This decision impacts businesses by requiring them to consider VAT and compliance aspects in their TP policies. The case involved Arcomet, where TP adjustments were deemed remuneration for services, thus falling within the scope of VAT. This ruling highlights the need for businesses to address potential VAT implications in their intra-group agreements.
Source: loyensloeff.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.
Latest Posts in "European Union"
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (Sept 2025)
- Implementing a ViDA Implementation Strategy – What Should You Know?
- ECJ VAT Cases decided in 2025
- ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’
- ViDA Risks: Key Concerns Highlighted by the European Commission
