H&I 2024/330:UP CAFFE. No VAT exemption for SME’s in case of abusive practice by forming a new company. Court of Justice

H&I 2024/330

UP CAFFE. No VAT exemption for SME’s in case of abusive practice by forming a new company. Court of Justice

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Essentie

Judgment of the Court of Justice in the case UP CAFFE. Council Directive 2006/112/EC, read in the light of the principle of the prohibition of abusive practices, must be interpreted as meaning that, where it is established that the formation of a company constitutes an abusive practice intended to maintain the benefit of the VAT exemption scheme laid down in point 19 of Article 287 of that Directive 2006/112, in respect of an activity previously carried out, under that scheme, by another company, that Directive 2006/112 requires that the company accordingly formed cannot benefit from that scheme, even in ... Verder lezen? Log in om dit document te bekijken.

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