The Court of Justice of the European Union (the ‘CJEU’) delivered its decision in SK Telecom (C-593/19) on 15 April 2021. While the case relates to telecommunication services, it will be of relevance for any situations where use and / or enjoyment provisions are at issue. It also, once again, leads us to consider what the CJEU views as constituting a supply of services.
Source Deloitte
See also ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund
Latest Posts in "European Union"
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- Customs and VAT Fraud Cost EU €45 Billion in 2025, Officials Warn
- EPPO Investigates Record 3,600 Customs Fraud Cases in 2025, Damages Reach 67 Billion Euros
- Intermediary Registration for UK Import One Stop Shop Scheme Opens April 2026
