The German Federal Fiscal Court (BFH) is re-referring Norddeutsche Gesellschaft für Diakonie mbH (case C-141/20) to the Court of Justice of the European Union (CJEU). The BFH asks whether supplies between members of a VAT group/fiscal unity are taxable. German VAT law treats such supplies as out-of-scope of VAT. The CJEU’s decision in C-141/20 seemed to indicate that such supplies are generally taxable.
Source
See also
- C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group
- Newsletters on ECJ C-141/20
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections
