Cauza Arcomet Towercranes – un prim pas în clarificarea interacțiunii dintre prețurile de transfer și TVA / Actualizări fiscale importante în România: Ordonanța de urgență a Guvernului nr. 22/2025 privind regimul TVA
The Arcomet Towercranes case – a first step in clarifying the interaction between transfer pricing and VAT / Key fiscal updates in Romania: Government Emergency Ordinance No. 22/2025 on the VAT regime

Summary/Abstract: Through its decision in case C-726/23 Arcomet Towercranes SRL (Arcomet Romania), the CJEU clarified that transfer pricing adjustments constitute payment for a service within the scope of VAT. Although debatable from a technical argumentation standpoint, especially in light of previous cases involving payments of uncertain nature, the decision aligns with the fundamental objective of VAT—namely, limiting the number of exceptions to VAT collection and deduction.

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