The Court of Justice of the European Union (CJEU) held that the EU value added tax (VAT) directive must be interpreted as not precluding national legislation providing that a supplier has the right to charge VAT on immovable property that is exempt from VAT if the property is sold to a VAT payer.
Source KPMG
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept
- GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred
- ECJ VAT Cases decided in 2025
