New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ

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

• BFH
• Matthias Luther

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

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