Comments on ECJ C-184/23: A storm in a teacup: no VAT on transactions within a VAT group

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

 

---

---