- The General Court (EuG) addressed the issue of inter-municipal cooperation and the use of administrative constructs to classify services as “internal transactions” exempt from VAT.
- The Belgian “emanation theory” treats services provided by an association to its members as if the members provided the services to themselves.
- The Court clarified that such national legal fictions cannot override EU VAT law; only the criteria in Articles 2, 9, and 13 of the VAT Directive 2006/112/EC are decisive.
- Public law entities acting as commissioned associations providing telematics services and related hardware to their members are subject to EU VAT rules.
Source: datenbank.nwb.de
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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