- CJEU ruling on April 25, 2024 (C-207/23) stated that heat provided by an entrepreneur to another entrepreneur free of charge is subject to VAT exemption
- The ruling in para. 68 of the judgment of September 16, 2020 (C 528/19) stated that work carried out for the benefit of a municipality by a taxable person does not constitute a supply of goods for consideration
- The work carried out for the benefit of the taxable person making the donation had a direct connection to their economic activity, while the costs of input services were part of their output transactions
Source: hub.kpmg.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
