Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Wessel van Dijk; Rocío Martel; Bert Laman

doi:10.59403/436ktt

January 14, 2026International Transfer Pricing Journal

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

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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

Implication

This article examines VAT adjustments for transfer pricing post-Arcomet judgment, highlighting legal implications.

Abstract

This article examines the impact of the recent Arcomet judgment by the Court of Justice of the European Union on the VAT treatment of transfer pricing adjustments and clarifies the evidentiary requirements for input VAT deduction in light of evolving EU law.

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Cite This Study

Dijk et al. (2026) studied this question.

synapsesocial.com/papers/6969d4c3940543b977709b38 https://doi.org/10.59403/436ktt

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Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Key Points

Implication

Abstract

Discussion

Cite This Study

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Key Points

Implication

Abstract

Discussion

Cite This Study

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