Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Dijk, W. van; Martel, R.; Laman, B.

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Journal

Author

Dijk, W. van; Martel, R.; Laman, B.

Country

European Union

Published Date

14 January 2026

Issue

International Transfer Pricing Journal 2026 (Volume 33), No. 1

DOI

https://doi.org/10.59403/436ktt

Document

Go to Tax Research Platform

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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Transfer Pricing Adjustments and VAT, Life after the Arcomet Case