In the Court’s judgment in HF C-374/19, the taxpayer operated a retirement home and constructed a cafeteria in an annex to the home. The cafeteria was accessible to visitors through an outside entrance and to residents of the retirement home via the home’s dining room. Initially, the taxpayer said that it would use the cafeteria exclusively for taxable transactions since it was intended for use solely by external visitors.
Source: dlapiper.com
Latest Posts in "European Union"
- Pierrakakis at ECOFIN: Innovation and Digitalization as Europe’s Competitiveness Drivers
- Three Plead Guilty in €6.5 Million Tax Evasion and Money Laundering Case
- Transfer Pricing Adjustments and VAT Implications: Impact of Recent CJEU Decisions
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Impact of New EU VAT Framework on Italian Distance Sales and Imported Goods