Posts tagged with input VAT deduction

ECJ on VAT treatment of transfer pricing adjustments

With its decision in the case SC Arcomet Towercranes(C-726/23) published on 4 September 2025, the ECJ takes a stance on VAT effects of transfer pricing adjustments (“TP adjustments”) for the first time. Description The SC Arcomet Towercranes SRL (subsidiary) is part of the Arcomet group. The Romanian subsidiary buys or rents cranes for selling or […]

read more
FB twitter Linkedin

Opting for taxation according to sec 6 para 2 Austrian VAT Act in the case of a subtenancy agreement and the sale of the property

In a letter to the Austrian Chamber of Tax Advisers and Public Accountants (KSW) on 26 April 2024, the Ministry of Finance (BMF) commented on the possibility to opt for taxation in section 6 para. 2 Austrian VAT Act (hereinafter UStG) in connection with the sale of the property in the case of a sublease. […]

read more
FB twitter Linkedin