6.6.3.4 Exemption with credit – the private use of services, not being the use of goods

The VAT exemptions regarding the supply of services that allow VAT deduction mainly relate to services connected with the cross-border supplies of goods.1 However, there are some services that are VAT exempt with credit that do not relate to cross-border supplies of goods, such as certain financial services where the recipient of these services is established outside the EU.2 I can’t think of any examples where any of these services would be provided free of charge for other than business purposes. Therefore, performing these services free of charge should, in my view, never lead to the provision of ... Verder lezen? Log in om dit document te bekijken.Verder lezen?