Budgetary transfers received by a public corporation are not consideration for operations carried out in favor of the public entity that finances them.
The requirements to qualify a subsidy as directly linked to the price are not met.
The transfers received do not form part of the taxable base for VAT.
Contributions received from other public entities to finance promotional and advertising activities are not included in the taxable base either.
The Central Court’s doctrine is considered superseded in the light of the rulings of the Supreme Court and the case law of the CJEU.
The pronouncements of the CJEU ruling of September 16, 2021 have been accepted by this Court in resolutions issued on October 20, 2021.
This ruling modifies the criteria of previous rulings.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
