Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Key Points

• The article aims to analyze the implications of the Arcomet judgment on VAT rules concerning transfer pricing.
• Examined the Arcomet judgment and its directives on VAT treatment
• Clarified evidentiary requirements for VAT input deduction
• Discussed recent changes in EU law affecting VAT and transfer pricing
• Identified key changes in VAT treatment after the Arcomet judgment
• Clarified conditions under which input VAT can be deducted
• Highlighted need for compliance with evolving EU regulations on transfer pricing