Our customers often ask us if transfer pricing adjustments affect VAT. This is an issue that remains unresolved by the VAT directive, the Latvian VAT Act, the Cabinet of Ministers’ rules, or guidelines issued by the State Revenue Service (SRS). Even the Court of Justice of the European Union (CJEU) has never dealt with this issue in its rulings. This article explores an opinion expressed by the European Commission’s VAT committee.
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