The ECJ judgment of 1 December 2022 in the case of Finanzamt T allows public bodies and non-profit organisations a great deal of leeway. According to the ECJ, the VAT group also includes the non-economic (sovereign and “idealistic”) sector and there is no taxation in the form of a supply carried out free of charge. Even though the ECJ has not explicitly ruled on the non-taxable nature of internal transactions, there are numerous arguments in favour of their being non-taxable.
C-269/20
Source: KMLZ
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