The CJEU delivered its judgment on 13 May 2026 in the case of Stellantis Portugal, S.A. v Autoridade Tributária e Aduaneira C-603/24, which is the fourth case relating to VAT and transfer pricing adjustments referred to the court recently. The facts in this case arose before the consolidation of the VAT Directive, so the case refers to the provisions of the Sixth VAT Directive – in particular, Article 2(1) and Article 11. The case arose out of proceedings between Stellantis Portugal, S.A., the legal successor of Opel Portugal, Lda. (formerly, General Motors Portugal (GMP)), and the Portuguese tax authority regarding a VAT liability for supplies of repair services for motor vehicles that GMP provided to other companies of the General Motors group (“GM group”).