- ECJ ruling in Case No. C-171/23 on Croatia’s VAT exemption regulations
- Croatian Ministry of Finance assessed VAT against a restaurant for being a fictitious company
- Croatian court requested ECJ ruling on application of EU law on abusive practices
- ECJ interpreted EU Directive 2006/112/EC to prevent companies formed through abusive practices from benefiting from VAT exemption
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.
