• Cavert. VAT exemptions for supplies by members of a VAT group. General Court (comments by Madeleine Merkx)
  Judgment of the General Court in the case Cavert. Article 132(1)(b) and (g) of Council Directive 2006/112/EC, read in conjunction with Article 11 of that directive, must be interpreted as meaning that a VAT group formed on the basis of Article 11 may rely on the exemptions provided for in...
• Stellantis Portugal. Intra-group transfer price adjustments and VAT do not constitute a taxable supply without a direct service relationship and reciprocal obligations. Court of Justice (comments by Simon Cornielje)
  Judgment of the Court of Justice in the case Stellantis Portugal. Point 1 of Article 2 of Sixth Council Directive 77/388/EEC must be interpreted as meaning that an adjustment of a transfer price of motor vehicles which is:... 
• TUI Belgium. Interpretation of VAT treatment of travel agent services under EU derogations. General Court (comments by Ine Lejeune)
  Judgment of the General Court in the case TUI Belgium. Article 28(3)(a) and (4) of and Annex E(15) to Sixth Council Directive 77/388/EEC, and Article 370 of and Annex X, Part A, point (4), to Council Directive 2006/112/EC must be interpreted as meaning that the derogating regime that they establish...
• J-GmbH (Application sélective du taux réduit de TVA). Limits on reduced VAT-rates for ancillary hotel services. Court of Justice (comments by Luca Sabbi)
  Judgment of the Court of Justice in the case J-GmbH (Application sélective du taux réduit de TVA). Article 98(1) and (2) of Council Directive 2006/112/EC, read in conjunction with point (12) of Annex III to that directive, must be interpreted as not precluding national legislation which excludes from the scope...

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Bron: Highlights & Insights on European Taxation (H&I)