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
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