ECJ VAT Cases decided in 2021 so far (Jan – Jul 2021) related to ”Exemptions”
- C-695/19 (Rádio Popular) – Exempt Insurance commissions to be included in the turnover to calculate the denominator for proportional VAT deduction
- C-58/20 (K) & C-59/20 (DBKAG) – Tax work and use of software provided to investment fund management companies are VAT exempted
- C-907/19 (Q-GmbH) – Intermediation activities for an insurance company are not VAT exempted
- C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT
See also