Article in the EU VAT Directive 2006/112/EC
Article 132(1)(f)
1. Member States shall exempt the following transactions:
(f) the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not
taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition
ECJ Cases decided
- C-8/01 (Taksatorringen) – Damage estimates to motor vehicles made on behalf of its members by an association of insurance companies are not VAT exempted
- C-407/07 (Stichting Centraal Begeleidingsorgaan) – Exemption Services supplied by independent groups
- C-319/12 (MDDP) – VAT borne in relation to exempt (educational) transactions is not deductible
- C-274/15 (Commission v Luxembourg) – End of the VAT exemption regime for financial IGPs
- C-326/15 (DNB Banka) – No Exemption for Independent groups of persons performing economic activities
- C-605/15 (Aviva) – Only non-profit-making cost sharing associations are VAT exempt
- C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice certain specific professions
- C-400/18 (Infohos) – Exemptions; Independent groups of persons; Supplies of services to members and non-members
- C-77/19 (Kaplan International Colleges UK Ltd) – Exemption of supplies of services made by independent groups of persons to their members
ECJ Cases Pending
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