Korekta cen transferowych w grupie kapitałowej: nota czy faktura korygująca? Wyrok ws. Stellantis

If you would like to check how your transfer pricing policy impacts VAT, or how to structure it so that it doesn't have any consequences in this regard, please contact us. You can find the link to the form here: https://dziendobrypodatki.pl/doradztwo Can TP's policy impact VAT? Does the Stellantis ruling clarify everything? Will transfer pricing adjustments always be neutral from a VAT perspective? This is precisely what Adam Bartosiewicz discusses with his guests in the context of the recent CJEU ruling. More content? Check out our social media:   / dziendobrypodatki.pl     / dziendobrypodatki     / dzien-dobry-podatki   If you work professionally with taxes – in particular, you run an accounting office or are a tax advisor – join the Dzień Dobry Podatki Club: https://dziendobrypodatki.pl/klub/ 00:00-00:53 Transfer Pricing and VAT – Introduction 00:53-02:18 CJEU Judgment Stellantis Portugal C-603/24 02:18-06:01 Thesis Statement – ​​Transfer Pricing Adjustment 06:01-12:03 Facts of the Stellantis Case 12:03-13:57 Dispute with the Portuguese Tax Office 13:57-15:53 ​​Question Preliminary Rulings to the CJEU 15:53-18:36 Opinion of Advocate General Kokott 18:36-27:53 Three Models of VAT TP Correction 27:53-28:38 Price Correction as a Post-Transaction Discount 28:38-35:01 Explanations from the Ministry of Finance and the CJEU Judgment 35:01-37:17 Practical Conclusions and VAT Compliance Podcast Website: https://dziendobrypodatki.pl/