Belgium moves towards electronic real time reporting of invoice data – key takeaways for businesses

Customs & VAT

19 May 2026

CJEU rules in Stellantis: transfer pricing adjustments are not automatically consideration for VAT-taxable services

On 13 May 2026, the Court of Justice of the European Union (“CJEU”) issued its judgment in Stellantis Portugal (C-603/24), another important case on the VAT treatment of transfer pricing adjustments. Stellantis Portugal purchased vehicles from European group manufacturers and resold them to independent Portuguese dealers. Where vehicles were affected by manufacturing defects, warranty issues