- CJEU case law (notably Arcomet and Tauritus) confirms that transfer pricing adjustments can have real indirect tax consequences, clarifying that such adjustments may affect VAT and customs even though transfer pricing originates in corporate income tax rules [news.bloom…ergtax.com]
- VAT and customs valuation follow fundamentally different principles from transfer pricing, with VAT based on the subjective consideration actually paid and customs value requiring objective arm’s‑length pricing at import, while TP adjustments are often aggregated and determined at year‑end—creating timing and valuation mismatches [news.bloom…ergtax.com]
- Multinationals must reassess their TP models from an indirect tax perspective, as EU courts signal that TP adjustments may trigger VAT corrections, customs revaluations, or documentation burdens, even where no explicit harmonised EU transfer pricing rules exist [news.bloom…ergtax.com]
Source Bloombergtax
VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion – VATupdate
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