- The EU Court of Justice ruled that Spain’s refusal to grant VAT exemption for cleaning services is contrary to EU law.
- The general nature of the cleaning services and their not being exclusively linked to the exempt main activity is irrelevant.
- Using external companies to provide these services does not affect the right to VAT exemption.
- Spain’s argument that the exemption could distort competition is not valid under EU law.
Source: taxlive.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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