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Comments on ECJ C-87/23: Non-profit association – economic activity, Article 28 and taxable amount

The Latvian taxpayer, a non-profit organization, implements state aid schemes financed by the European Regional Development Fund to train ICT professionals for promoting innovation and industry development. The association outsources the training services to third parties. Despite being a non-profit, it is considered a taxable person and entitled to deduct input tax for the projects. The Court concluded that the taxpayer was making a taxable supply and entitled to deduct associated input tax, including subsidies from a European fund.

Source KPMG

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