Comments on T-575/24: Belgian commissioned association subject to VAT

• The Court ruled that Digipolis, a public legal entity established as a commissioned association to provide telematics services and computer equipment to its members, is subject to VAT for the services rendered between 2014 and 2020.
• Founded in 2003 by Belgian cities, Digipolis expanded its membership in 2010 to include other entities involved in general interest activities, and it will be succeeded by AG Digipolis Antwerp and AG District09 in 2020.
• The Court emphasized that the VAT liability exists regardless of how Belgium classifies the services, as Digipolis independently conducts an economic activity and provides services for consideration, meaning the status of its members does not exempt the association from VAT obligations.

Source Taxlive

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EGC T-575/24 (Digipolis) – Judgment – Public Law body Held Liable for VAT on Telecommunication Services Provided – VATupdate

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