Comments on ECJ C-641/21: Regarding VAT fraud; supplies of services are not supplies of goods

Supplies of services are not supplies of goods nor supplies of goods are supplies of services. This statement, which seems obvious, was not so in its day for the Austrian tax administration on the occasion of a fraud case dealt with in one of the latest rulings of the Court of Justice of the European Union (CJEU).

Source Legaltoday

See also C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

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