The ECJ has confirmed that supplies made between members of a VAT group are not subject to VAT, reaffirming the long-standing practice of disregarding activities between VAT group members. This ruling provides clarity and confirms the established practice in EU Member States.
Source Loyens Loeff
See also
- ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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