Comments on ECJ C-184/23: Supplies for consideration within VAT Group do not fall within the scope of VAT

The Advocate General Rantos concludes that the supply of services for consideration within a VAT group composed of closely linked persons does not fall within the scope of VAT. S, a public foundation and financier of a university, carries out patient care and public tasks (student training). U-GmbH, a company owned by S, provides cleaning, laundry, and patient transport services for S. The German tax authorities consider S’s activities and those of U-GmbH as a single undertaking, requiring a joint VAT return. The Court of Justice of the European Union has ruled that Germany can designate S as the sole taxpayer of the group.

Source Taxlive

See also

• C-184/23 (Finanzamt T) – AG Opinion – Supplies within VAT group are outside scope of VAT even if input VAT is limited

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