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Commission v Luxembourg 2017, judgment of 4.05.2017, C-274/15

A national provision which exempts the services of an independent group of persons supplied to its members on the sole ground that up to 30% of the member’s turnover is exempt from VAT is not permissible. It is not permissible for a member to deduct VAT when it is made by an NGO…. This content...

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A national provision which exempts the services of an independent group of persons supplied to its members on the sole ground that up to 30% of the member’s turnover is exempt from VAT is not permissible. It is not permissible for a member to deduct VAT when it is made by an NGO…. This content...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
Sign up for free!
Already a member? Log in here