December Vat news: Rulings of the CJEU

What’s happening in the VAT area? Read about the Rulings of the CJEU.

The parent holding company did not provide any supplies to it (eg, in the form of management services), yet it provided such supplies to a “sub-subsidiary”. The CJEU’s ruling clearly shows that the holding of an equity interest in a subsidiary does not constitute an economic activity in terms of VAT regulations.

In Case C-495/17 Cartrans Spedition SRL, the CJEU described the treatment of export-related services. The CJEU did not depart from the direction implied in earlier judicature, yet it additionally clarified what evidence may be used to prove exemption. In our view, the ruling also substantially affects the interpretation of exemption pursuant to the Czech VAT Act.

The article is part of dReport – December 2018, Tax news; Grants and investment Incentives.

CJEU Indirect Taxes dReport newsletter

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