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CJEU clarifies how VAT applies on intragroup transactions in Stellantis decision

TAX

In its judgment in the Stellantis case (C603/24), the Court of Justice of the European Union (CJEU) determined that transfer pricing (TP) adjustments do not constitute payment for repair services due to the absence of a legal relationship and a direct link between the repair services and the TP adjustments.

Aiki Kuldkepp
| 7 min read | 24 Jun 2026

Pay transparency? Do not forget the works council

Legal services

In implementing the European Pay Transparency Directive, many organisations focus primarily on HR, legal and compensation & benefits. However, one important stakeholder is still regularly underestimated: employee participation.

Anne Andriessen-Hofman
| 3 min read | 22 Jun 2026

Which employees fall under the Pay Transparency Directive?

Legal services

When organisations think of the European Pay Transparency Directive, they often immediately focus on salaries, reporting and pay differences. However, it is important to start at the beginning: which employees will fall under these rules?

Anne Andriessen-Hofman
| 4 min read | 15 Jun 2026

The EUPTD: Who is the employer and which employees count?

Legal services

Many organisations are now aware that the European Pay Transparency Directive (EUPTD) is on its way. What is not always fully top of mind is that the directive has applied to every employer in Europe since this month. This means it is no longer a future issue, but a current obligation.

Anne Andriessen-Hofman
| 5 min read | 08 Jun 2026

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