- CJEU clarified EU VAT rules for undisclosed agents
- Undisclosed agent defined as representing another party in a transaction
- Case involved a Romanian organization deducting management fees from remuneration
- CJEU determined management fees were part of an economic activity subject to VAT
- CJEU found that undisclosed agency provision did not apply in this case
- Non-taxable transactions could not be classified as an economic activity under EU VAT Directive
Source: kpmg.com
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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