Case C-726/23, Arcomet Towercranes: Judgment of the Court (First Chamber) of 4 September 2025 (request for a preliminary ruling from the Curtea de Apel Bucureşti – Romania) – SC Arcomet Towercranes SRL v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of supplies of services for consideration – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents)
Date: 2025-09-04
Institutions: Court of Justice
Subjects: VAT, economic activity, invoicing, payment, profit, purchase, service, supply, taxable income








C_202505555EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/5555


27.10.2025






Judgment of the Court (First Chamber) of 4 September 2025 (request for a preliminary ruling from the Curtea de Apel Bucureşti – Romania) – SC Arcomet Towercranes SRL v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti


(Case C-726/23,
                (1)
Arcomet Towercranes)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Scope of VAT - Article 2(1)(c) - Concept of ‘supplies of services for consideration’ - Commercial services provided within the same group of companies - Transfer price - Articles 168 and 178 - Right to deduct VAT - Supporting documents)
(C/2025/5555)
Language of the case: Romanian

Referring court

Curtea de Apel Bucureşti

Parties to the main proceedings


Appellant: SC Arcomet Towercranes SRL

Respondents: Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti

Operative part of the judgment







1.


Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010,
must be interpreted as meaning that the remuneration in respect of intra-group services, provided by a parent company to its subsidiary and contractually detailed, which is calculated in accordance with a method recommended by the Transfer Pricing Guidelines adopted by the Organisation for Economic Co-operation and Development (OECD) and corresponds to the part of the operating profit margin greater than 2.74 % achieved by that subsidiary, constitutes the consideration for a supply of services for consideration falling within the scope of value added tax.










2.


Articles 168 and 178 of Directive 2006/112, as amended by Directive 2010/45,
must be interpreted as not precluding the tax authority from requiring a taxable person who seeks the deduction of input VAT paid to submit documents other than the invoice in order to prove the existence of the services referred to in that invoice and their use for the purposes of the taxed transactions of that taxable person, provided that the submission of that evidence is necessary and proportionate for that purpose.






(1)  OJ C C/2024/2136.


ELI: http://data.europa.eu/eli/C/2025/5555/oj
ISSN 1977-091X (electronic edition)