The Resource CJEU : developments on VAT exemptions in 2019

CJEU : developments on VAT exemptions in 2019

Label
CJEU : developments on VAT exemptions in 2019
Title
CJEU : developments on VAT exemptions in 2019
Creator
Subject
Language
eng
Summary
This article presents a comprehensive overview of the recent case-law developments on VAT exemptions delivered by the Court of Justice in the European Union. During 2019, the CJEU was asked in a series of eight cases to interpret the exemptions established under Articles 132 and 135 of the VAT Directive. Three cases examine the VAT exemption on financial services whilst two cases address the immovable property exemption. The remaining cases inspect the VAT exemptions for the supply of medical care services, postal services, and the provision of services by autonomous groups of people to their members. This article summarizes the eight judgments rendered by the CJEU and analyses their potential impact on the European Union VAT framework
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 6/7 ; p. 678-686
http://library.link/vocab/creatorName
Yiallourou, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT exemption
  • financial services
  • immovable property
  • medical sector
Label
CJEU : developments on VAT exemptions in 2019
Instantiates
Publication
Label
CJEU : developments on VAT exemptions in 2019
Publication

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