Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again

On April 15, 2021, the European Court of Justice issued its ruling in the case C-868/19 “M-GmbH” on the scope of the VAT group provisions.

• Impact in Belgium
• Impact in Luxembourg

Source: tiberghien.com

See also ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group

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