H&I 2026/209:Stellantis Portugal. Intra-group transfer price adjustments and VAT do not constitute a taxable supply without a direct service relationship and reciprocal obligations. Court of Justice

H&I 2026/209

Stellantis Portugal. Intra-group transfer price adjustments and VAT do not constitute a taxable supply without a direct service relationship and reciprocal obligations. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Stellantis Portugal. Point 1 of Article 2 of Sixth Council Directive 77/388/EEC must be interpreted as meaning that an adjustment of a transfer price of motor vehicles which is:

• duly set out in an agreement concluded between the companies belonging to the same group intended to guarantee that the company acquiring such vehicles obtains a previously determined profit margin on the resale of those vehicles;

• evidenced by a credit or debit note sent by the selling company to the acquiring company, and

• calculated on the ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.