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Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))

Relevant article in the EU VAT Directive 2006/112/EC

Art. 132(1)(g) of the EU VAT Directive 2006/112/EU – Article 13A(1)(g) of the Sixth VAT Directive

Article 132 (Exemption)

1. Member States shall exempt the following transactions:

(g) the supply of services and of goods closely linked to welfare and social security work, including those supplied by old people’s homes, by bodies governed by public law or by other bodies recognised by the Member State concerned as being devoted to social wellbeing;

ECJ Cases decided

ECJ Cases not yet decided

  • None

  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

 

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