>>>The Court of Justice of the European Union has finally reached its decision in the Commission against Luxembourg case (KPMG)

The Court of Justice of the European Union has finally reached its decision in the Commission against Luxembourg case (KPMG)

After a few years of suspense, the Court of Justice of the European Union (“the Court”, “the CJEU”) released its decision in the Commission against Luxembourg case this Thursday (4 May 2017), specifying when the VAT exemption on the services provided by independent groups of persons to their members applies.
Regarding the first plea in law, the Court stated that the legislation at stake, which does not restrict the VAT exemption to the services of the IGP that are directly necessary for the out-of-scope / VAT-exempt activities of its members, is not compliant with the VAT Directive. As a consequence, the Luxembourgish legislation should be modified; the Court followed the statement of Advocate General Kokott on this point.

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2017-08-15T20:52:32+00:00 12 mai, 2017|Categories: TVA et douane|Tags: , , , , |