- VAT rules for complex storage services are derived from European case law, R Donnelley Poland
- RR Donnelley offered complex warehousing services to companies in the EU
- Dispute arose over whether warehousing services were related to immovable property or followed general VAT rules
- CJEU ruled that only storage services granting right to use immovable property are connected with immovable property
- Conclusions of RR Donnelley case incorporated into Council Implementing Regulation 282/2011
- Since 1 January 2017, services connected with immovable property are defined in Article 31a of the regulation
Source: vat-solutions.com
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.
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