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Case C-184/23, Finanzamt T II: Judgment of the Court (Fourth Chamber) of 11 July 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt T v S (Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a VAT group, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses)
ECLI:EU:UNKNOWN:62023CA0184
62023CA0184
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Official Journal of the European Union
C series
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C/2024/5200
(Case C-184/23, (1) Finanzamt T II)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Sixth Directive 77/388/EEC - Article 2(1) - Article 4(4), second subparagraph - Taxable persons - Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links - Services provided within the VAT group - Taxation of such services - Recipient of the services not entitled to deduct VAT - Risk of tax losses)
(C/2024/5200)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt T
Defendant: S
Operative part of the judgment
Article 2(1) and the second subparagraph of Article 4(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment must be interpreted as meaning that services provided for consideration between persons belonging to the same group – formed by persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – designated as a single taxable person by a Member State, are not subject to value added tax (VAT), even where the VAT due or paid by the recipient of those services cannot be subject to an input deduction.
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ELI: http://data.europa.eu/eli/C/2024/5200/oj
ISSN 1977-091X (electronic edition)
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Language of the case: German.
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