Abstract
In its recent decisions in DNB Banka and Aviva the Court of Justice of the European Union provides clarity on the scope of the
VAT cost sharing exemption. In light of this, national rules relying on a ‘‘national’’ VAT exemption clearly conflicting with EU law may amount to illegal state aid. It is therefore time to revisit current
cost sharing structures.
VAT cost sharing exemption. In light of this, national rules relying on a ‘‘national’’ VAT exemption clearly conflicting with EU law may amount to illegal state aid. It is therefore time to revisit current
cost sharing structures.
| Original language | English |
|---|---|
| Article number | 1 |
| Pages (from-to) | 2-4 |
| Number of pages | 3 |
| Journal | Tax Planning International Indirect Taxes |
| Volume | 2017 |
| Issue number | 11 |
| Publication status | Published - 15-Nov-2017 |