The Ripple Effect of Transfer Pricing Adjustments on VAT and Customs Valuation from an EU Perspective

This article examines the interdependencies between transfer pricing adjustments and their impact on VAT and customs valuation within the European Union. Using a case study, it highlights how aligning intercompany transactions with the arm’s length principle can generate cascading effects across these domains. Legal references and recent case law are explored to frame the discussion within existing regulatory frameworks.