In this article, the author provides a systematic review of the value added tax (VAT) treatment of transfer pricing adjustments in intra-group transactions, focusing primarily on the recent Opinion of Advocate General Kokott in Stellantis Portugal, S.A. v. Autoridade Tributária e Aduaneira (C-603/24). Drawing on Court of Justice of the European Union (CJEU) case law, as well as analyses by the VAT Committee and the VAT Expert Group, the author looks at the evolution of the analytical framework applicable to TP adjustments, from interpretative guidance to recent judicial developments.
Fotini Stefopoulou (Tue,) studied this question.