The Court of Justice of the EU rules that the sale of end-of-life vehicles of its clients by an insurance company is not exempt from VAT. The sales and the insurance contracts are not so closely linked that they form a whole.
Source Taxlive
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
