H&I 2026/122:Digipolis. Telematics services supplied within a commissioning association are subject to VAT. General Court

H&I 2026/122

Digipolis. Telematics services supplied within a commissioning association are subject to VAT. General Court

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the General Court in the case Digipolis. Articles 2, 9 and 13 of Council Directive 2006/112/EC must be interpreted as meaning that a legal person governed by public law organised as a commissioning association, whose activity consists in supplying telematics services and making related supplies of computer equipment to its members in the context of a conferral of management, must be regarded as liable to VAT, there being no need, in that regard, to distinguish between its members according to their status for VAT purposes, provided that those services are supplied for consideration and that the association ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.