Part of Svalner Atlas Group
ECJ Confirms VAT Applies to Transfer Pricing Adjustments Provided Certain Conditions Are Met Case-726/23 (Arcomet Towercranes)

The European Court of Justice has confirmed that transfer pricing adjustments related to intra-group services paid by an operating company to a principal company are subject to VAT, provided that the services and payments are contractually agreed. ECJ issued the…