The CJEU once again makes fundamental statements on the basis of assessment for VAT, which must be taken into account in German law (§ 10 UStG). In addition, the judgment also contains details on the exchange of services and the direct link between the transfer of immovable property and the allocation of shares, with the focus of the decision being on determining the valuation of these shares in the VAT assessment basis. Here, the CJEU agrees with the taxpayers’ position that the issue value is decisive in the specific case.
Source KPMG
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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