Comments on ECJ C-620/21: Conclusion AG CJEU on the concept of ‘relevant Member State’ in the VAT Directive

Advocate General Kokott concludes that with the ‘Member State concerned’ in Art. 132 paragraph 1 part g VAT Directive refers to the Member State where the services are actually provided and whose social systems normally pay for these services.

Source Taxlive

See also C-620/21 (Momtrade Ruse) – AG Opinion – VAT exemption for social services to natural persons in other member states

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