European Union:
Transfer Pricing: Takeaways From Recent Case Law (Video)
01 February 2023
Arendt & Medernach
To print this article, all you need is to be registered or login on Mondaq.com.
Transfer pricing audits and litigation have increased
significantly recently. Among others, two landmark decisions were
issued in 2022 at domestic and European level.
Our transfer pricing experts Alain Goebel, Tax Partner, and
Alexandre Maschiella, Senior Associate, will provide you with
in-depth analysis and takeaways regarding the recent Luxembourg
administrative tribunal decision on the recharacterisation of an
interest-free loan as equity, and the decision of the Court of
Justice of the EU in the well-known case of alleged State aid
against FIAT.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
POPULAR ARTICLES ON: Tax from European Union
VAT Liability Of Online Platforms
Arendt & Medernach
The CJEU confirmed the lawfulness of the liability of online platforms to collect VAT on total amounts due on electronic services in the recent Fenix case (C-695/20, 28 February 2023).
New VAT Measures: Welcome To VAT In The Digital Age
Arendt & Medernach
The reform has 3 pillars: real time and structured e-invoicing for all businesses making intra-community supplies; a VAT collection role for digital accommodation and transport platforms; and extended EU e-commerce VAT reporting.