European Union ECJ: Overview of Financal Transactions and VAT Proportional Deduction 12 November 2020111 views1 min read Source Francisco Javier Sánchez Gallardo Exemption One single EU market: towards an interoperable EU VAT system ECJ VAT C-703/19 (J.K.) – AG Opinion – Scope of the concept of a ‘restaurant service’ to which a reduced rate of VAT applies