Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

New
Journal
Dijk, W. van; Martel, R.; Laman, B.
European Union
International Transfer Pricing Journal 2026 (Volume 33), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article examines the impact of the recent Arcomet judgment by the Court of Justice of the European Union on the VAT treatment of transfer pricing adjustments and clarifies the evidentiary requirements for input VAT deduction in light of evolving EU law.