Advocate General Kokott concludes that a direct link between the payment of a third party and the provision of services constitutes the provision of a service ‘for consideration’. This depends mainly on an overall assessment of the existing legal relationships.
Source Taxlive
See also
Join the Linkedin Group on ECJ VAT Cases, click HERE
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
