Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
Readers may remember that after the cost sharing exemption (CSE) and opinions of Advocate General (AG) Kokott were released in DNB Banka (Case C-326/15) and Aviva (Case C-605/15) we wrote an Elvis themed article about what might happen to this exemption if the CJEU upheld the AG’s opinions (see ‘Cost sharing: all shook up?’ (Karen Killington & Phillippe Gamito) Tax Journal 31 March 2017).
On 21 September 2017 the CJEU released its surprising decisions in these cases together with its decision in Commission v Germany (Case C-616/15) which also related to the CSE. Cilla Black and one of her hit songs in particular (see the title of the article) seemed a more appropriate theme for this follow-up analysis. Well Mrs Presley was also a (Pris)cilla so it all...
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Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
Readers may remember that after the cost sharing exemption (CSE) and opinions of Advocate General (AG) Kokott were released in DNB Banka (Case C-326/15) and Aviva (Case C-605/15) we wrote an Elvis themed article about what might happen to this exemption if the CJEU upheld the AG’s opinions (see ‘Cost sharing: all shook up?’ (Karen Killington & Phillippe Gamito) Tax Journal 31 March 2017).
On 21 September 2017 the CJEU released its surprising decisions in these cases together with its decision in Commission v Germany (Case C-616/15) which also related to the CSE. Cilla Black and one of her hit songs in particular (see the title of the article) seemed a more appropriate theme for this follow-up analysis. Well Mrs Presley was also a (Pris)cilla so it all...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
