EU jurisprudence with impact on the VAT regime of the secondment of staff

The principles enunciated by the Court of Justice have the first effects on disputes pending before the Supreme Court. Four recent orders of the Supreme Court are implementing the principle of the illegality of national legislation which envisages the exclusion from the VAT field of staff secondments for which the simple reimbursement of the cost is provided; this principle is contained in the judgment of the European Court of Justice C-94/19 , which, moreover, had sent back to the national judge the verification of the existence of some elements.




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