Tratamentul de TVA pentru ajustările de prețuri de transfer – tranșare sau amânare în cauza C-603/24 Stellantis Portugal?
VAT treatment of transfer pricing adjustments – resolution or continued deferral in Case C-603/24 Stellantis Portugal?

Summary/Abstract: Advocate General Kokott ’s opinion in case C603/24 Stellantis Portugal is undoubtedly an important step towards clarifying the VAT treatment of transfer pricing adjustments, particularly in light of the shift brought by the Arcomet judgment. By reformulating the question and structuring the analysis into three scenarios, the opinion provides useful guidance: (1) where there is a distinct supply of services, the adjustment falls within the scope of VAT; (2) where the adjustment is imposed retroactively by tax authorities purely to allocate profit, it is, in principle, VAT irrelevant; (3) and where it takes the form of a variable price linked to a specific supply of goods, it operates as a reduction of the taxable amount. However, the area that generates the greatest practical risk - “global” profitability adjustments proactively made by companies (not by the tax authorities), outside clear services or clearly identifiable intragroup flows of goods - remains only partially addressed. For this reason, the “opportunity” presented by Stellantis Portugal appears, at this stage, to be only partially exploited, and attention now turns to the forthcoming CJEU judgment, which will need to be examined in detail to see how far it confirms or reshapes the boundaries set by the Advocate General.

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