The Commission services wish to discuss with the VAT Committee the possible VAT implications of transfer pricing rules laid down for the purposes of direct taxation. Such rules are aimed at ensuring that the conditions of the transactions within a multinational enterprise group (“MNE group”), including the price, match comparable market conditions and that profits are fairly divided between the jurisdictions in which a multinational enterprise (“MNE”) operates1.Read More »
Tag: VAT Committee
ECJ referral – Advocate General’s opinion is issued on the VAT treatment of the storage of goods
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:62012CC0155:EN:HTML
An ever recurring question of EU VAT is referred to the ECJ namely, whether the storage of goods is a service connected with immovable property, which should be subject to VAT where the warehouse is located (Art 47) or rather it is a regular service which should be taxed in accordance with the general rules (Art 44 of the VAT Directive). Read More »
Michaela Merz 