- The Portuguese Tax and Customs Authority has a conflicting stance on VAT for staff secondment
- TCA believes staff secondment should not be subject to VAT if reimbursement is exact
- ECJ judgment in Case C-94/19 stated that a direct link between service and consideration is key
- ECJ emphasized that the amount of consideration does not affect the direct link
- TCA has not adopted the ECJ ruling on staff secondment and VAT
Source: internationaltaxreview.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.
