- ‘Código do IVA (VAT Code), Decreto-Lei n 102/2008, 20 July’, http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/index_iva.htm. All websites accessed November 2012.
- Council Directive (EC) 112/2006 on the common system of value added tax, [2006] OJ L347.
- ‘Regime de renuncia à isençâo do IVA nas operaçôes relativas a bens imóveis, Decreto-Lei 21/2007 29 January’, Art 7, http://info.portaldasfinancas.gov.pt/NR/rdonlyres/9EA48C88–889B-4968–82A7-A23F0811AD97/0/DecretoLei_21_2007_2901.pdf.
- Art 16(10) of the VAT Code (n 1).
- My translation.
- ‘Código do IRC (Corporate Tax Code), Decreto-Lei n 159/2009 13 July’, http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/circ_rep/index_irc.htm.
- ‘Regime do IVA nas transações intracomunitárias, Decreto-Lei n 102/2008, 20 June’, http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/riti_rep.
- Richard T Ainsworth, ‘IT-APAS—Vertical Harmonization of Transfer-Pricing Standards’ (2007) Working Paper 07–29, Boston University School of Law Working Paper Series, Law and Economics, 1, www.bu.edu/law/faculty/scholarship/workingpapers/documents/AinsworthR091107.pdf.
- Mayra Mas, ‘Value Added Tax’ in A Bakker et al (eds), Transfer Pricing and Customs Valuation: Two Worlds to Tax as One (IBFD, 2009) 203.
- Supremo Tribunal Administrativo (STA), 228/05, 01–06-2005; STA, 1508/02, 12–03–2003; STA, 090/05, de 12–102005; STA, 026733, 17–04–2002; STA, 0915/04, 17–11–2004. All citations can be found at www.dgsi.pt.
- Mas (n 9) 202.
- General Tax Act (‘Lei Geral Tributària’), Art 77(3), http://info.portaldasfinancas.gov.pt/NR/rdonlyres/87CAB3CA-4ED1–411A-9BDE-3E9725C24F21/0/LGT_2012.pdf.
- Liu Ping and Caroline Silberztein, ‘Transfer Pricing, Customs Duties and VAT Rules: Can We Bridge the Gap?’ (2007) 1(1) World Commerce Review 36, www.oecd.org/tax/transferpricing/39265412.pdf.
- Case C-106/89 Marleasing SA v La Comercial Internacional de Alimentacion SA [1990] ECR I-4135. Joachim Englisch, ‘VAT and General Principles of EU law’ in Dennis Weber (ed), Traditional and Alternative Routes to European Tax Integration: Primary Law, Secondary Law, Soft Law, Coordination, Comitology and Their Relationship (IBFD, 2010) 233.
- VAT Code, Art 16(4).
- eg the Supreme Court decisions STA, 01016/06, 31–01-2007; STA, 0422/09, 07–10–2009, both at www.dgsi.pt. In STA 1016/06 31–01–2007, the concepts of ‘market value’ and ‘price agreed between independent entities' were considered equivalent.
- On the equivalence of the concepts of ‘open market value’ of Art 80 VAT Directive and ‘arm's length principle' see Dennis R Jensen, ‘Transfer Pricing Principles VAT/GST v Direct Taxation' in Lang L et al (eds), Value Added Tax and Direct Taxation: Similarities and Differences (IBFD, 2009) 891.
General transfer pricing adjustment clause introduced to the VAT regime in 2012
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