The issue of qualifying a given transaction as ancillary within the meaning of Art. 90 sec. 6 of the VAT Act is the proverbial “hard nut to crack”. The difficulty lies in the fact that the criteria of this “subsidiarity” are vague, and this is due to the fact that they result mainly from the jurisprudence of the CJEU. The positions expressed in it are extremely rarely detailed and precise enough to be applied directly. However, it is worth emphasizing here that ancillary activities are activities that are not a direct, permanent and necessary supplement to the main activity of the taxpayer.
Source MDDP
See also C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions”
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