- The judgment of the CJEU in case C-184/23 addresses VAT groups, with the German Federal Finance Court seeking clarification on the interpretation of the Sixth Directive.
- The CJEU confirmed that supplies for consideration between entities belonging to the same VAT group are not subject to VAT, as a VAT group is treated as a single taxable person.
- The judgment also addressed concerns about potential tax losses and abuse of law within VAT groups, stating that the mere creation of a group does not automatically generate such risks, but extreme cases of clearly artificial structures could be considered abuse of law.
Source MDDP
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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