On February 24, 2022, the Court of Justice of the European Union issued a judgment in case C-605/20 (Suzlon Wind Energy Portugal – Energia Eólica Unipessoal Lda), in which it held that additional services related to the repair of goods are subject to VAT. The Court referred in this case to the definition of the provision of services for consideration under the VAT Directive.
Source: martinitax.pl
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