Comments on ECJ C-171/23: Despite the absence of an anti-abuse provision, Croatia may refuse to apply the SME exemption

The Court of Justice of the European Union (CJEU) ruled that UP CAFFE is not entitled to the application of the KOR if it is established that the establishment of UP CAFFE constitutes abuse with the aim of enforcing the KOR. The fact that Croatia does not have anti-abuse provisions to prevent such abuse is irrelevant.

Source Taxlive

See also

• C-171/23 (UP CAFFE d.o.o) – Judgment – Formation of a company to exploit VAT exemptions constitutes an abusive practice

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