The exoneration from value-added tax (VAT) available to independent groups of persons is not limited to the field of health and does not cover the financial sector, the Court of Justice of the EU found on Thursday 21 September (Case C-616/15).
In its judgment, the Court largely accepts the Commission's proceedings against Germany over its failure to fulfil an obligation. The country limits the tax exemption for autonomous groups to the field of health. According to the Court, the...