- Services provided under onerous title within a VAT group are not subject to VAT
- Judgment by the Court of Justice of the EU on July 12, 2024
- Services between persons in a VAT group closely connected financially, economically, and organizationally are exempt from VAT
- Case involving a public law foundation providing patient care services and government tasks
- German tax authorities consider all services provided by a subsidiary to the foundation as non-taxable deliveries within a VAT group
- Court of Justice of the EU answered preliminary questions from the German court on December 1, 2022
- German court seeks clarification on whether services between persons in a VAT group are exempt from VAT
- Court of Justice of the EU rules that services between closely connected persons in a VAT group are not subject to VAT, even if input tax deduction is not possible
Source: taxlive.nl
See also
- ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
