A Member State may not limit an exemption for an independent group of persons solely to the medical sector…. 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...
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The exemption for services provided by independent groups of persons in Article 132.1.f of the VATD does not apply in the financial sector. This means that the services of such a group provided to entities that provide financial services do not benefit from the exemption. Thus, the question of whether a group can be an…...
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The services provided (subcontracted) for a carrier who provides transport services related to export of goods are not eligible for 0% VAT rate (exemption) like the services provided by the carrier itself…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already...
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The services of reloading of vessels on the high seas are also exempt if they are performed by a subcontractor for the „main” transshipper…. 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...
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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...
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The provision of services by a restaurant run by students as part of the teaching process is exempt from VAT as services closely related to 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...
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VAT liabilities may be written off in the context of an arrangement/ bankruptcy procedure if such procedure meets certain conditions…. 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...
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Admissions to film screenings cannot be regarded as exempt from VAT as cultural services if the Member State has not designated such services as exempt in its national legislation…. 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...
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