Comments on ECJ C-184/23: Intra-group services between related companies not subject to VAT

• Intra-group services between related companies are not subject to VAT
• The European Court of Justice ruled that intra-group services within a VAT group are not taxable
• Previous confusion arose from a different ruling by the European Court of Justice
• The ruling has significant implications for companies without the right to deduct input VAT

Source: datenbank.nwb.de

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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)
• C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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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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