On 11 March 2020, Advocate General Pikamäe (hereinafter: the AG) of the Court of Justice (hereinafter: the ECJ) concluded that it is not possible in principle to split a fee for one purchased service into a VAT tax and a VAT exempt part. This may be different if sufficient information is available to determine precisely and objectively which part of the reimbursement relates to VAT-exempt supplies.
Source Deloitte (in Dutch)
