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• The ECJ ruled that transfer pricing adjustments can constitute consideration for a taxable supply of services if there is a reciprocal legal relationship and identifiable benefits.
• In the Arcomet case, payments made under an intra-group agreement were found to be actual consideration for commercial services provided, thus subject to VAT.
• The Court clarified that the variable or conditional nature of payments does not break the direct link required for VAT if the terms are contractually agreed and quantifiable.
• Tax authorities may require necessary and proportionate evidence beyond invoices to assess the right to deduct input VAT.
• Not all transfer pricing adjustments are automatically subject to VAT; it depends on the specific arrangement and whether reciprocal obligations and benefits exist.

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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