Transfer Pricing Adjustments and VAT, Life after the Arcomet Case
Abstract
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.
Fields of Study & Subjects
Taxation and Legal Issues
Corporate Taxation and Avoidance
EU Law and Policy Analysis
Publication details
- Journal / source
- International Transfer Pricing Journal
- Volume
- 33
- Issue
- 1
- Publication date
- 14 January 2026
- Language
- EN