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[Opinion] Arendt | VAT Treatment of Transfer Pricing Adjustments: Advocate General Brings Clarity to a Complex Area | European American Chamber of Commerce New York [EACCNY] | Your Partner for Transatlantic Business Resources
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Arendt | VAT Treatment of Transfer Pricing Adjustments: Advocate General Brings Clarity to a Complex Area | European American Chamber of Commerce New York [EACCNY] | Your Partner for Transatlantic Business Resources
If the CJEU follows Advocate General Kokott’s opinion in the Stellantis case (C-603/24), delivered on 15 January 2026, this will have significant implications for intragroup VAT practices. Background The VAT treatment of transfer pricing (TP) adjustments continues to present difficult challenges, as discussed in our previous newsflash. Two recent rulings (C-808/23 and C-726/23) of the Court of Justice of the EU (CJEU) addressed this issue but d…
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