- A public law legal entity organized as an association providing telematic services and IT materials to its members under a management mandate is considered a VAT taxable person.
- It is not necessary to distinguish between members based on their VAT status, as long as the services are provided for consideration and the association operates independently.
- National tax practices treating these services as self-supplies by members do not affect the association’s VAT liability.
- This was established by the EU General Court in its judgment of February 25, 2026, regarding case T-575/24 and relevant articles of Directive 2006/112/EC.
Source: eutekne.info
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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