Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

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.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2026-01-14
DOI
https://doi.org/10.59403/436ktt
Primary Topic
Taxation and Legal Issues
Type
article
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article

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Rocío Martel, Wessel van Dijk, Bert Laman
International Transfer Pricing Journal
Taxation and Legal Issues
article

Transfer Pricing Adjustments and VAT, Life after the Arcomet Case

Rocío Martel, Wessel van Dijk, Bert Laman
article en

Abstract

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.

International Transfer Pricing JournalVol. 33(1)
Peace, Justice and strong institutions
Openalex Percentile: Top 89%
Taxation and Legal Issues
DOISourceOpenAlex
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Transfer Pricing Adjustments and VAT, Life after the Arcomet Case — Rocío Martel, Wessel van Dijk, et al. · International Transfer Pricing Journal (2026) | TGRS Research Map | TGRS