- Transfer pricing adjustments in transactions between related entities are subject to VAT, as ruled by the Court of Justice of the European Union. This decision, initially concerning a Romanian company, also impacts Polish firms due to EU VAT regulation harmonization. The case involved a Romanian company in a crane rental group, with its Belgian parent company negotiating supplier terms. An analysis showed that the operational margin should be between 0.71% and 2.74%, leading to an agreement between the Belgian and Romanian companies.
Source: podatki.gazetaprawna.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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