Advocate General Wathelet has given an opinion in the case Commission v Germany.

Wathelet proposes that the Court should declare that, by restricting to groups whose members exercise a limited number of professions the exemption for the supply of services by independent groups of persons carrying on an activity which is exempt from VAT, or in relation to which they are not taxable persons, to their members for the direct purposes of the exercise of that activity where those groups merely claim from their members exact reimbursement of their share of the joint expenses, Germany has failed to fulfil its obligations under Article 132(1)(f) of Council Directive 2006/112/EC. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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