Francisco Javier Sánchez Gallardo: The answer is yes, or better, of course, they can. As in any other tax, the cases in which private arrangements have given rise to the application of anti-abuse provisions by the tax authorities are numerous. Some of them have reached the CJEU, which has pronounced on the matter, on some occasions expressly and in other obiter dictum.
Source: LinkedIn
Latest Posts in "European Union"
- CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes in Lyko Case
- EU to Publish First CBAM Certificate Price on 7 April 2026
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries
- Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)
