European Union ECJ: Are tax authorities allowed to exclude persons from forming a VAT group? 23 April 202191 views1 min read Source Tiberghien See also ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group ECJ (European Court of Justice) Taxable person VAT group The Future of VAT in Financial Services and Insurance for non-FSI parties ECJ Customs C-75/20 (Lifosa) – Calculation of Customs Value When Transport Costs Exceeds Product Value
