Comments on C-501/19: Agents without representation for VAT purposes even in the absence of a mandate?

With its decision in Case C-501/19 (UCMR – ADA) of 21 January 2021, the Court of Justice of the European Union (CJEU) has once again analysed, shortly after the last ruling on this subject, the conditions of application of the special VAT regime for agents without representation.

Source PwC

See also

• C-501/19 (UCMR – ADA) – Collective management of copyright on musical works
• C-734/19 (ITH Comercial Timişoara) – Input VAT recovery for goods/services no longer used beyond taxpayer’s control