Brussels, 18/12/2015 (Agence Europe) - The simple fact of signing a licensing contract (transfer of know-how) between a company in one member state that has a lower normal VAT rate than in the company where the company granting the licence is registered cannot be considered an abusive practice in and of itself.
This was the comment made by the European Court of Justice in a ruling issued on Thursday 17 December in case C-419/14. The judges were examining the transfer of knowhow for running...