The CJEU’s judgment makes clear that if factoring involves acquiring the management and collection of debts, there will very likely be a VAT-taxed service.
The AG reaches different conclusions on the VAT treatment than the treatment currently set out in Dutch policy. This case may therefore be of considerable importance for businesses operating loyalty p ...
The treatment of transfer pricing adjustments within VAT is not unambiguous and must be assessed on a case-by-case basis. There is now a concrete assessment framework for TNMM agreements.
