A decision from the Court of Justice of the European Union (CJEU) issued on 16 September 2021 in a Bulgarian case (C-21/20) provides some clarifications on the VAT treatment of situations in which entrepreneurs receive government grants, including clarifications on the circumstances in which the entrepreneur will be considered to have supplied services in exchange for consideration and on the entrepreneur’s right to deduct input VAT. This article provides an overview of the decision and discusses its relevance from a German perspective.
Source Deloitte
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