On 11 March 2020, Advocate General Pikamäe (hereinafter: the AG) of the Court of Justice (hereinafter: the ECJ) concluded that it is not possible in principle to split a fee for one purchased service into a VAT tax and a VAT exempt part. This may be different if sufficient information is available to determine precisely and objectively which part of the reimbursement relates to VAT-exempt supplies.
Source Deloitte (in Dutch)
Unofficial translation in English
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods













