Preliminary questions ECJ Case C-460/24: Austrian VAT exemption for interbank services: State aid?

• X, an Austrian bank, used a national exemption for interbank services between 2013 and 2017
• The national provision exempts services between businesses primarily focused on banking, insurance, or pension services from VAT
• The Bundesfinanzgericht questions if this national provision constitutes state aid under EU law
• The case is referred to the HvJ (Case C-460/24) for a preliminary ruling on whether the national exemption is considered state aid under Article 107(1) TFEU

Source: nlfiscaal.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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