- Intra-group services between related companies are not subject to VAT
- The European Court of Justice ruled that intra-group services within a VAT group are not taxable
- Previous confusion arose from a different ruling by the European Court of Justice
- The ruling has significant implications for companies without the right to deduct input VAT
Source: datenbank.nwb.de
See also
- ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
