Tax & Legal

Categories: All (2 found)

1. 05.09.2025

   ECJ: VAT treatment of intra group transfer pricing adjustmen ...

   In a preliminary request from Romania the European Court of Justice was asked, i. a., whether the amounts invoiced by a parent company to a subsidiary established in another Member State using the transactional net margin method (a method recommended by the OECD Guidelines) may constitute a consideration for a supply of services for consideration which falls within the scope of the VAT Directive. In its judgment the ECJ answered in the affirmative.

   Categories: European Court of Justice

   Keywords: transfer pricing, service costs
2. 25.04.2014

   Provision for insurance agent’s future policy costs at conse ...

   The Supreme Tax Court has confirmed that an insurance agent may provide for future policy service costs as contractually required, but the estimates must be conservative.

   Categories: Supreme Tax Court cases

   Keywords: insurance agent, commission, service cos ...