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Services provided by securitization fund qualified as “granting of credit” for VAT purposes (CJEU judgment)

The Court of Justice of the European Union (CJEU) issued a decision concerning a preliminary ruling on the application of a value added tax (VAT) exemption to services provided under a sub-participation agreement.

The case is: O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O S.A (C-250/21)

Source: KPMG

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