- European Court of Justice confirms VAT exemption for fiscal units
- The court clarified that transactions within fiscal units are exempt from VAT according to European rules
- The case involved a foundation providing cleaning services within a university in Germany
- The German tax authority argued that the foundation should pay VAT for these services, even though they were provided by a company within the same fiscal unit
- The Court’s decision was a relief for many experts, as it avoided the need for separate VAT administration and higher tax payments for companies within fiscal units in the Netherlands.
Source: fiscaalvanmorgen.nl
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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