Cauza Arcomet Towercranes – considerații suplimentare
The Arcomet Towercranes case – additional considerations
Author(s): Alexandru AparaschiveiSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Editura Solomon
Keywords: CJEU; Arcomet Towercranes; VAT; transfer pricing; loss compensation;
Summary/Abstract: Continuing the article from the previous issue of the journal, I return to the CJEU decision in case C‑726/23 Arcomet Towercranes SRL (Arcomet Romania) with a few additional considerations. In particular, I will discuss possible qualifications from the VAT perspective in connection with payments made to cover losses according to the transfer pricing methodology.
Journal: Tax Magazine
- Issue Year: 2025
- Issue No: 5
- Page Range: 334-336
- Page Count: 3
- Language: Romanian
- Content File-PDF
