Commentary on ECJ C- 605/20: Input VAT deduction in the case of repair services by a subcontractor

This CJEU ruling concerns the question of the extent to which the warranty repair services of a purchasing company to the company providing the warranty are subject to VAT.

Source KPMG

See also ECJ C-605/20 (Suzlon Wind Energy Portugal) – Judgment – Service for consideration also applies when compensation consists of debit notes