This case highlights issues around applying place of supply rules and also briefly discusses abuse of rights. Whilst the Advocate General’s opinion issued earlier this year indicated that part of the role of the CJEU was to resolve conflicts such as those arising in this case, even if it meant pronouncing on questions such as whether an abuse of law had, in fact, taken place, the Court in the end declined to comment on the correct VAT treatment of this supply.
Source Constable
See also See also ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling
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