The referring court seeks to clarify the implications of the judgment of the Court of Justice of the European Union (CJEU), known as Groupe Steria. In this judgment, the CJEU ruled that Article 49 of the Treaty on the Functioning of the European Union (TFEU) precludes a regulation of a Member State relating to a… Continue reading Tax Advisor: The CJEU establishes case law regarding the exemption of dividends received by a resident parent company which is not part of a group in tax consolidation.
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Tax advisor: VAT exemption applies to services provided by non-resident companies
The referring court holds that, according to Article 132(1)(g) of the VAT Directive, in order to achieve the stated objective, it is irrelevant whether the suppliers and beneficiaries of services that may be exempted from VAT are resident or established in a single Member State or in two Member States. The exemption under this provision… Continue reading Tax advisor: VAT exemption applies to services provided by non-resident companies