- ECJ ruled in case C-171/23 (UP CAFFE) on 4 October 2024
- Forming a new company to retain VAT exemption for small enterprises after previous company conducted same activity is considered abusive
- ECJ’s special scheme for small enterprises offers administrative simplifications
- Scheme aims to support creation, activities, and competitiveness of small businesses
- Balances administrative costs of fiscal supervision with small tax amounts involved
Source: regfollower.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.
