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Bloomberg Tax · 9 days ago
Bloomberg Tax’s commentary discusses how transfer pricing adjustments can create VAT exposure, citing recent ECJ cases and a Stellantis Portugal Advocate General opinion. It explains that adjustments tied to specific goods or services may be subject to VAT, while purely profit‑based adjustments may not. The article advises multinationals to conduct structured reviews and maintain documentation to mitigate risks.
Bloomberg Tax · 11 days ago
The European Court of Justice issued a preliminary ruling (Case C-475/24) on 16 February 2026, addressing the admissibility of criminal evidence in disputes over Romanian input VAT deductions linked to inactive or unregistered suppliers. The decision interprets EU Directive 2006/112/EC on the common system of VAT in conjunction with the EU Charter of Fundamental Rights.
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