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.
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