Comments on ECJ C-605/20: Repairs of Goods in the Warranty Period: the missing VAT Warranty

The CJEU confirmed the AT’s interpretation regarding the framework for VAT purposes that the goods used or the repairs carried out subject to invoicing, even if during the guarantee period, constitute transactions subject to VAT.

Source easytax.jornaleconomico

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