{"id":398030,"date":"2026-06-04T14:30:55","date_gmt":"2026-06-04T12:30:55","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=398030"},"modified":"2026-06-04T14:30:57","modified_gmt":"2026-06-04T12:30:57","slug":"the-court-of-justice-of-the-european-union-clarifies-the-impact-on-vat-of-intra-group-transfer-pricing-adjustments","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/the-court-of-justice-of-the-european-union-clarifies-the-impact-on-vat-of-intra-group-transfer-pricing-adjustments\/","title":{"rendered":"The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments"},"content":{"rendered":"
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The Court of Justice, in the Stellantis Portugal <\/em>case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received. \u00a0<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Remedios Garci\u0301a<\/a>\n – Counsel<\/span>\n <\/p>\n

\n <\/span>\n Saturnina Moreno<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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\n <\/span>\n Tax<\/a>\n <\/p>\n <\/div>\n <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n <\/div>\n\n<\/div>\n\n\n

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Remedios Garci\u0301a<\/div>\n <\/a>\n
Counsel<\/div>\n
\n \"email\"\n\n rgarcia@ga-p.com<\/a>\n <\/div>\n
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\n Sustainability, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n
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Remedios Garci\u0301a<\/div>\n <\/a>\n
Counsel<\/div>\n
\n \"email\"\n\n rgarcia@ga-p.com<\/a>\n <\/div>\n
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\n Sustainability, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 91 582 91 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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\n \"Saturnina <\/div>\n
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Saturnina Moreno<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n smoreno@ga-p.com<\/a>\n <\/div>\n
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\n Banking and Finance, <\/a>\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \"icon\"\n\n \"icon\"\n\n <\/div>\n\n <\/div>\n <\/div>\n <\/div>\n
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The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received. <\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-398030","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nThe Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. The determining factors are the existence of a legal relationship involving reciprocal consideration and a direct link between the identifiable service and the consideration received.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ga-p.com\/en\/publications\/the-court-of-justice-of-the-european-union-clarifies-the-impact-on-vat-of-intra-group-transfer-pricing-adjustments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Court of Justice of the European Union clarifies the impact on VAT of intra-group transfer pricing adjustments - Despacho de abogados G\u00f3mez-Acebo y Pombo\" \/>\n<meta property=\"og:description\" content=\"The Court of Justice, in the Stellantis Portugal case, confirms that a transfer pricing adjustment intended to ensure a specific profit margin, even if certain repair or warranty costs are partially taken into account in its calculation, does not necessarily lead to the conclusion that there is an independent supply of services subject to value-added tax. 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