COURT OF JUSTICE OF THE EU / Taxation

CJEU finds that Luxembourg is applying VAT directive too widely

Brussels, 05/05/2017 (Agence Europe)

On Thursday 4 May, the Court of Justice of the EU followed the opinion returned in October 2016 by Advocate General Juliane Kokott, who found (case C-274/15) that Luxembourg's rules on independent groups of persons ran counter to EU law.

Under EU law, services provided by taxpayers are normally subject to VAT. Under certain circumstances, however, the VAT directive provides for an exoneration for services provided by independent groups of persons.

In Luxembourg, services provided by such...