On 1 December 2022, the Court of Justice of the European Union (the Court) ruled in two cases concerning the VAT group in Germany. In the judgments, the Court discusses a number of characteristics of the fiscal unity. In particular, it is striking that the Court considers it possible for members of a VAT group to make taxable supplies to each other. This judgment may have major consequences for the Dutch VAT group. We will discuss this in more detail in this news item.
Source PwC NL
See also
- ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group
- C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
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