Our offices in Helsinki, Lappeenranta, Tampere, and Oulu have limited opening hours during the quiet times in the summer. More information in the table below: Helsinki 6.7.–2.8. Tampere 6.7.–7.8. Lappeenranta 1.7.–2.8. Oulu 29.6.–16.8. On Midsummer Eve Eve, Thursday 18 June, the offices and switchboard will close at 14:00. On Midsummer Eve, Friday 19 June, the…
The Court of Justice of the European Union (CJEU) has issued a preliminary ruling clarifying the VAT treatment of transfer pricing adjustments. The Court held that a compensating (i.e. self-initiated) transfer pricing adjustment may, under certain conditions, fall within the scope of VAT. Such an adjustment is subject to VAT only if it constitutes consideration…
