In this note, the authors comment on the growing intersection between direct and indirect taxation, with transfer pricing and VAT as its protagonists. Through two landmark European cases, Arcomet Towercranes (C-726/23) and Stellantis Portugal (C-603/24), the analysis maps the boundaries that European courts are drawing around intra-group price adjustments and what those boundaries signal for multinationals navigating an increasingly contentious regulatory landscape.
Weffer et al. (Tue,) studied this question.