The Finnish Supreme Administrative Court (SAC) issued a VAT ruling on 25 January 2021 (decision number KHO:2021:17) on the applicability of the VAT exemption for financial services to the brokerage of loans via an electronic platform. As described further below, the court ruled that the services carried out by the supplier of financial management software (“Company A”) qualified as brokerage services that were exempt from VAT.
Source Deloitte
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