What question did this study set out to answer?

The aim is to explore the recent intersections of VAT and transfer pricing through significant European cases.

July 9, 2026

VAT and Transfer Pricing: An Analysis of the Most Recent and Controversial Interactions

Key Points

The aim is to explore the recent intersections of VAT and transfer pricing through significant European cases.
Examined two notable European cases: Arcomet Towercranes (C-726/23) and Stellantis Portugal (C-603/24).
Discussed the implications of these cases for multinationals regarding pricing adjustments.
Analyzed the evolving regulatory landscape in the context of direct and indirect taxation.
European courts are defining limits on intra-group price adjustments.
The cases illuminate challenges for multinationals in complying with evolving tax regulations.
The findings suggest a need for careful navigation of tax implications for cross-border transactions.

Abstract

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.

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Cite This Study

Weffer et al. (Tue,) studied this question.

synapsesocial.com/papers/6a4f3bb72b81a944af5757ea https://doi.org/https://doi.org/10.59403/2wk8spf

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