An Advocate General for the European Court of Justice has opined that transfer price adjustments made by Stellantis Portugal to dealership sales are not subject to VAT, as they are considered alien to VAT law. The opinion, issued Thursday, is not binding on the court, and the ECJ decision remains unscheduled. The case centers on Stellantis's retroactive price adjustments to ensure a basic profit margin for local dealerships.
She stated that such adjustments are not subject to VAT, as they are alien to VAT law.
No, the opinion is not binding on the court.
It concerns Stellantis’s retroactive price adjustments to local dealerships to ensure a basic profit margin.
No, the decision has yet to be scheduled.
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International Tax Review · 3 days ago
The article outlines how corporate income tax (CIT) and VAT planning, vehicle selection, and structuring choices can materially affect returns on Portuguese real estate investments. It highlights Portugal’s progressive CIT rate reduction, the special tax regime for SICs, and the conditions under which VAT exemptions can be waived to enable VAT recovery while preserving CIT benefits.
Pikon · 7 days ago
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LinkedIn · 8 days ago
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Macfarlanes · about 2 hours ago
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Bloomberg Tax · about 5 hours ago
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VatCalc · about 5 hours ago
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