The ECJ examined whether intra-group service remuneration, calculated per OECD Guidelines, constitutes consideration for a supply of services and falls within VAT scope. The court determined that a legal relationship with reciprocal performance exists between Arcomet Belgium and Arcomet Romania, satisfying the requirement for VAT applicability.
Source: kpmg.com
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.
Latest Posts in "European Union"
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
- EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation
- Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
- Comments on T-221/25: Implicit VAT taxation for non-EU travel services by agents is valid
- ECJ/General Court VAT Cases – Pending cases
