Moves to Clarification of TP for Intra-Group Services

The OECD has released draft revisions to Chapter VII of its Transfer Pricing (TP) Guidelines for public consultation, focusing on intra-group services. The proposed changes aim to clarify certain aspects and provide practical examples where the existing guidance has proven unclear in practice. The need for these revisions highlights the increasing complexity of TP rules […]

VAT–TP Gap // Lessons from Case C 603/24

1. Background The case concerns transfer pricing adjustments within a group in car industry in Portugal, involving transfer pricing adjustments for cars. Costs relating to the repairs of cars were one of the parameters taken into account for the purposes of the calculation of those adjustments. Total adjustment may have led to increase or decrease […]

Property Tax: Rights and Obligations of Taxpayers

The implementation of the new property taxation model has, already in its first months, raised a number of practical questions and uncertainties for taxpayers. In this context, it is particularly important to recall one of the key obligations: taxpayers subject to property tax are required, no later than 31st March of the year for which […]

Unlawful Interpretation of the Croatian Tax Administration Regarding Property Tax

When tax practice starts to diverge from legal frameworks, it not only undermines the principle of legality but also creates legal uncertainty for all taxpayers. Such a situation is reflected in the opinion of the Tax Administration dated 21 July 2025, concerning the (non-)application of the property tax exemption in the case of long-term leases […]

Crypto-assets – From 2026, “crypto-asset service providers” will be required to report to tax authorities to facilitate the detection of individuals who failed to report transactions or income related to crypto-assets, while the tax rules governing such assets remain inadequate

One of the key novelties introduced by the Draft Amendments to the Act on Administrative Cooperation in the Field of Taxation (from August 2025) relates to the expansion of the scope of automatic exchange of information between EU Member States, which will now include crypto-assets. This is a change that Croatia is implementing based on […]

Impact of VAT on year-end transfer pricing adjustments

Providing intra-group services to member companies presents a significant challenge for multinational enterprises, as they must align various systems of direct and indirect taxation (such as corporate income tax and transfer pricing for direct taxation, and VAT for indirect taxation). Each of these systems is complex on its own, and additional complexity arises when they […]

When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden

When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden The Court of Justice of European Union (hereinafter: The Court) issued judgment in case C-213/24 which is particularly interesting for individual persons who place on the market certain immovable assets not acquired […]