Comments on ECJ C-696/22: whether VAT due when services are invoiced or when performed – input tax on co-branding arrangement

The taxpayer provides services to companies in insolvency proceedings by bringing together court-appointed administrators and liquidators. The issue was whether the taxpayer’s services are continuous supplies of services under Article 64(1). The Court confirmed that the taxpayer’s services are continuous supplies within the scope of Article 64(1) as they are performed repeatedly or continuously over a certain period.

Source KPMG