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 independent groups of persons provide their services to their members who are engaged in insurance business, then such services cannot be exempted 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...

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...

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…...

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...