VAT Grouping and Intragroup Transactions: A Critical Analysis of Case C-269/20 (Finanzamt T-I)

• Recent arrests by the CJEU have raised doubts about intra-group transactions and VAT
• The facts in this case are identical to those in the Finanzamt T-I judgment
• Two preliminary questions have been asked to determine if intra-group transactions are subject to VAT
• A-G Rantos advises the CJEU to answer the questions as follows
• Supplies of services between persons who are part of a financially, economically, and organizationally connected group are not subject to VAT, even if the recipient cannot deduct input tax.

Source: nlfiscaal.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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