Comments on ECJ C-241/23: Basis of assessment for in-kind contributions for a consideration

The CJEU once again makes fundamental statements on the basis of assessment for VAT, which must be taken into account in German law (§ 10 UStG). In  addition, the judgment also contains details on the exchange of services and the direct link between the transfer of immovable property and the allocation of shares, with the focus of the decision being on determining the valuation of these shares in the VAT assessment basis. Here, the CJEU agrees with the taxpayers’ position that the issue value is decisive in the specific case.

Source KPMG

See also

• C-241/23 (P. sp. z o.o.) – Judgment – Taxable amount for contribution in kind of immovable property is issue value of shares

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