- Mercedes Benz AG (MB) produces motor vehicles in Romania, collaborating with various suppliers and subcontractors.
- The case concerns MB’s right to reclaim VAT on parts produced using molds and equipment MB provided to its suppliers and subcontractors.
- The produced goods are delivered to MB via intermediaries, not directly from the producer to MB.
- The main legal question is whether such services qualify as “services for consideration” under Article 26 of the VAT Directive, even when there is no direct supply or invoicing relationship between MB and the producer, but intermediaries are involved.
- The Romanian court has referred two preliminary questions on this matter to the European Court of Justice (ECJ).
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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