VATupdate

Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))

Article in the EU VAT Directive 2006/112/EC

Article 132(1)(f)
1. Member States shall exempt the following transactions:
(f) the supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT or in relation to which they are not
taxable persons, for the purpose of rendering their members the services directly necessary for the exercise of that activity, where those groups merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not likely to cause distortion of competition

ECJ Cases decided

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