The Court of Justice of the European Union (the ‘CJEU’) delivered its decision in SK Telecom (C-593/19) on 15 April 2021. While the case relates to telecommunication services, it will be of relevance for any situations where use and / or enjoyment provisions are at issue. It also, once again, leads us to consider what the CJEU views as constituting a supply of services.
Source Deloitte
See also ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund
