Comments on ECJ C-184/23: Services Provided under Burden Title within VAT Group Not Subject to VAT

• Services provided under onerous title within a VAT group are not subject to VAT
• Judgment by the Court of Justice of the EU on July 12, 2024
• Services between persons in a VAT group closely connected financially, economically, and organizationally are exempt from VAT
• Case involving a public law foundation providing patient care services and government tasks
• German tax authorities consider all services provided by a subsidiary to the foundation as non-taxable deliveries within a VAT group
• Court of Justice of the EU answered preliminary questions from the German court on December 1, 2022
• German court seeks clarification on whether services between persons in a VAT group are exempt from VAT
• Court of Justice of the EU rules that services between closely connected persons in a VAT group are not subject to VAT, even if input tax deduction is not possible

Source: taxlive.nl

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)

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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.

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