- The issue of transfer pricing adjustments for VAT purposes is once again before the Court of Justice of the European Union (CJEU) in the case of Stellantis Portugal (C-603/24)
- The topic of transfer pricing adjustments is causing problems for taxpayers, and understanding the rules and consequences is crucial
- The question of how to account for VAT on transfer pricing adjustments has been a significant concern for taxpayers dealing with related parties
- The ongoing verification of transactions between related parties in terms of profitability and market conditions is essential for the tax policy of capital groups
- The question of whether TP Adjustment should be treated as a transaction subject to VAT or outside the VAT regime is a key issue for taxpayers
- The case in Portugal involves General Motors Portugal Lda., a distribution company selling cars in Portugal, and the transfer pricing adjustments made between the company and manufacturers within the group.
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.
