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Comments on ECJ C-184/23: VAT Exemption for Services in EU VAT Group

  • ECJ issued ruling on German VAT rules for services within VAT group
  • Case involves German foundation providing services to university and company
  • Dispute over VAT assessment for services provided for non-taxable activities
  • Ruling based on interpretation of Sixth Council Directive
  • Services between closely linked entities in VAT group exempt from VAT

Source: globalvatcompliance.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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