Service of operating ATM’s must only be regarded as a technical and administrative service that cannot fall within the scope of the VAT exemption.
Source KPMG
For the Opinion of the AG, click HERE
Latest Posts in "European Union"
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
- EU Court Rules Triangulation VAT Simplification Inapplicable to Multi-Party Drop Shipments Involving Fraud
- EU Commission Seeks Feedback on Revising E-Invoicing Rules for Public Procurement
- CBAM from 2026: New TARIC Codes Mandatory for Import – No Correct Coding, No Import Approval
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
