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Transfer Pricing Adjustments and VAT: The ECJ’s Stellantis Ruling Clarifies the Question Without Resolving It

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Transfer Pricing Adjustments and VAT: The ECJ’s Stellantis Ruling Clarifies the Question Without Resolving It Jacques Malherbe & Rik Strauven – Avocats Simont Braun Brussels PDF I. Introduction On 13 May 2026, the European Court of Justice (ECJ) delivered its judgment in Case C-603/24, Stellantis Portugal SA v. Autoridade Tributária e Aduaneira. The case addresses…

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Luxembourg’s new carried interest regime compared with Belgium

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Luxembourg’s new carried interest regime compared with Belgium Jacques Malherbe & Rik Strauven – Avocats Simont Braun Brussels PDF Introduction The taxation of carried interest continues to be one of the most closely watched issues in the European alternative investment space. As tax authorities increasingly scrutinise performance-based remuneration, fund managers and key executives are seeking…