A German NV holds 95% of the shares in a German BV, which in turn holds all the shares in a Romanian subsidiary BV. The nv is part of a pharmaceutical group. It is the only customer of the Romanian subsidiary BV, which develops advertising, information and promotion activities in the name and on behalf of the German nv. She also takes orders from Romanian wholesalers on behalf of the nv and takes care of the invoices. The NV pays a monthly fee and a surcharge for this. The Romanian BV assumes that it owes German VAT and therefore does not charge Romanian VAT. But is that right? C‑333/20
Source: fiscount.nl
Latest Posts in "European Union"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
- ECJ C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
