Supplies of services by independent groups of persons (Article 132.1.f VATD) to their members are exempt, even if those groups provide services to entities outside the group…. 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...

If a Polish taxable person has exported goods that have left the EU, but the purchasers were parties other than those indicated on the invoices and there has been tax fraud outside the EU, the exemption for such exports should, in principle, be granted. However, it is important to prove that the supply actually took…...

2 German companies provided services consisting in the service of letters from courts and administrative authorities under a national license. Such services are exempt from VAT…. 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...

The taxpayer provides surf and sailing lessons for schools and universities. These are not VAT-exempted as part of ‘school or university education’…. 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...

Services involving the installation and operation of ATMs, including the electronic transmission of withdrawal requests and the corresponding recording of transactions, are not exempt from VAT…. 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...

The existence of a relationship of trust between the service provider and the patient is not a necessary condition for the application of exemptions to medical care services. Therefore, the provision of services by a doctor specialising in clinical chemistry and laboratory diagnostics to a limited liability company that provides medical services is exempt from…...

The sale of land together with an old building is exempt from VAT as the sale of an old building, even if the parties have the common goal to demolish it and erect a new building there. This is determined in particular by the fact that the object of the supply is a fully operational…...

The exemption of medical and paramedical services cannot depend solely on whether a profession is regulated by the law of a Member State. Member States have a certain discretion here. However, this is limited by the principle of neutrality: similar services which compete with each other should be taxed similarly. Goods used for therapeutic purposes…...

A jackup offshore drilling rig does not benefit from VAT exemption as a „vessel used for navigation on the high seas”…. 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...

In the case of fuel purchases using fuel cards, where the customer fills up fuel at the supplier’s station but the fuel is charged to the intermediary, the intermediary is providing a financing service (credit/loan). There are no two fuel deliveries here…. This content is for Full Membership members only. Want to read background, core...